Any tax reform being done at this stage is likely to have its advantages and disadvantages Ease of Doing Business in India Before implementation of GST, any new business had to obtain VAT registration from the sales tax department and for businessman operating in more than one state the compliance was difficult as each state had its own rules, fees and compliance structure.
In India, the person is expected to register his company or business and also obtain permission from the municipal authority to carry out the business in that geographical area.
A patent search will bring a similar invention to light and along with that, the areas that are patentable will be emphasised even though prior art for the patent application is present.