[https://m.economictimes.com/opinion/et-commentary/view-as-the-gst-enters-its-fifth-year-herere-the-challenges-ahead/articleshow/84452345.cms](https://m.economictimes.com/opinion/et-commentary/view-as-the-gst-enters-its-fifth-year-herere-the-challenges-ahead/articleshow/84452345.cms) "Going forward, it is key that the tax base be expanded. The seductive appeal of excluding fuel because they yield high revenue is no argument. This reasoning can then justify the exclusion of all high-yielding commodities. Taxes, both of the Centre and states, constitute nearly 60% of the cost of petrol. Being out of GSTs ambit adds to costs."