Amidst lower than expectation collection through Goods & Services Tax, the Centre has sought suggestions from the States on rates including those of compensation cess and on exemption list beside others for the next GST Council meeting. According to a statement from the Centre to the States, the discussion on revenue position is critical as lower GST and compensation cess collections have been a matter of concern in the last few months. The 38th meeting of GST Council will take place during second fortnight of the current month. Meanwhile, sharpening his attack on the Union government for the delay in the payment of Goods and Services Tax compensation to Kerala, Finance Minister T.M. Thomas Isaac has said the State government is seriously considering legal recourse to secure the pending amount from the Centre. Finance ministers of four other states too urged the Union government to clear dues towards compensation from the implementation of the GST as they are facing financial difficulty. On this edition of the big picture we analyse the tussle between the Centre and the States with regards to the GST.