Goods & Service Tax (GST): A New Beginning

  • Dr. Shantanu Saurabh Assistant Professor, Institute of Management Studies, RGSC, BHU, U.P.
  • Veenita Singh Assistant Professor, School of Management Sciences,Varanasi, U.P.
  • Shubham Gaurav Faculty of Commerce, BHU, Varanasi, U.P.


The concept of GST was proposed in India few years back. It is one of the biggest taxation reforms in India – the Goods and Service Tax (GST) -- is all set to integrate State economies and boost overall growth of economy. GST is leviable on all supply of goods and provision of services as well combination thereof. All sectors of economy whether the industry, business including Govt. departments and service sector shall have to bear impact of GST. All sections of economy viz., big, medium, small scale units, intermediaries, importers, exporters, traders, professionals and consumers shall be directly affected by GST. At the end we can say no doubt it is the biggest ever change in tax structure of India.


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