Lack of proper enforcement to curb tax evasion impacted organized sector In November 2017, GST council has reduced the rate on tiles from 26% to 18%, but still tax evasion by unorganized sector continues to impacted the organized tile manufacturer, due to lack of proper enforcement to curb tax evasion. The key feature of GST i.e. matching of invoices yet to be implemented and the tax is now based on self-declared mechanism. In addition to that, Government has removed check post without implementation of e-way bill and the absence of e-way bill has benefited the unorganized sectors as they can still resort to cash deals and evade taxes in inter-state transaction. According to Indian Foundation of Transport Research and Training (IFTRT), prior to GST...