Goods and Service Tax is a new version of VAT (Value Added Tax) which gives a comprehensive set off for input tax credit and subsuming many indirect taxes from state and national level. GST is a comprehensive value added tax on the supply of goods or services. GST will create a single, unified Indian market to make the economy stronger. This paper is an attempt to study the effect of GST in India. It also examines the need and benefits, challenges to be faced by GST, and the impact of Goods and Services tax on the Indian economy. GST is expected to increase tax revenue for the State Governments due to a wider tax base and better compliance. It will result in a simple, transparent and easy tax structure, merging all levies on goods and services into one GST.
Keywords: VAT, Service Tax, Goods and Services Tax, Budgetary Revenues, India etc.
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- GOODS AND SERVICES TAX IN INDIA: ISSUES AND CHALLENGES (Pages 26-35) by Mr. Harinam Singh in THE INTERNATIONAL MANAGER / ISSN: 2348-9413 (Online); 2348-9405 (Print)
GOODS AND SERVICES TAX IN INDIA: ISSUES AND CHALLENGES (Pages 26-35) by Mr. Harinam Singh in THE INTERNATIONAL MANAGER / ISSN: 2348-9413 (Online); 2348-9405 (Print)
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Mr. Harinam Singh
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