Amid signs of slippage of the April 1 GST rollout target, Finance Minister Arun Jaitley on Saturday said pending resolution of ‘turf’ issues, GST is a transactional levy that unlike income tax can be implemented anytime during the year. The GST, he said, can be implemented anytime between April 1 and September 16, 2017, in accordance with the constitutional amendment legislation that allows a national sales tax by subsuming central and state levies. The GST Council has resolved 10 issues and only one pertaining to administration of tax is pending, he said. “It is a transactional tax and not an income tax. Transactional tax can start in any part of the financial year and therefore, the range of timing when it has to come into force because of constitutional necessity is April 1, 2017 to September 16, 2017. Hopefully, the earlier we do, the better it is for the new taxation system,” Jaitley said at the AGM of FICCI here.