Without indicating a possible date for rolling out of Goods and Service Tax (GST), Chairman of the Empowered Committee of State Finance Ministers on GST, Amit Mitra on Saturday said many issues are needed to be ironed out to make an ideal law."There are many unsettled issues that are required to be ironed out to make an ideal GST. We are moving towards this," he said after a pre-budget meeting with the West Bengal-based business chambers and associations. He also said no meeting for fitment of goods/services in the various agreed slab rates was held.Mitra took credit on the issue of dual control on small businesses up to the annual turnover of Rs 1.5 crore, integrated GST (IGST) network and tax on territorial waters."We are able to fulfill our demand for single state control on 90 per cent of GST taxpayers falling in the turnover bracket of Rs 20 lakh and Rs 1.5 crore. In the integrated GST network, states will have equal say for the matters of inter-state trade ," Mitra said."We have won a few wars on a few issues. We will even go solo in fighting to earn our rights," he said, adding that some 13 specific sections of law are required to be settled.According to Mitra, the state has been fighting for small businesses. "We want the GST which is sustainable, transparent and small industry friendly," he added.