A person who earns 1000 rupees will pay the same GST on everyday items like petrol , food items , phones etc as a person earning 10,000 rupees... that puts more pressure on the low income groups , it's not proportional tax
Yes the government will be able to show that it has more money in its bag at the end of fiscal year but overall this is not good for low income group , who will slowly but surely get shafted as a result of this
There is no transformation here , GST is indirect taxation , it is just a way of taxation on the low income groups who tend to part of the "undocumented" economy and out of the tax net