The approval process of the GST bill will consist of four steps: 1) The bill needs to be approved in the Rajya Sabha by a two-thirds majority as it is a constitutional amendment. 2) After it is approved, the bill needs to be approved by 50% of the state assemblies. As BJP-led government is in power in 11 states, we see a high chance of the bill being passed by the states. 3) Three pieces of enabling legislations need to be approved – a central GST law (by Parliament), state GST law (by state government) and an integrated goods and services tax law (by Parliament). 4) Setting up of IT infrastructure, which has already begun with initiation of the Goods and Services Tax Network (GSTN), a non-government private limited company set up on March 28, 2013. The GSTN has received bids from five IT companies, including Microsoft, TCS and Infosys to build the IT infrastructure.