GST in India Prospective in reference with states

  • Dr. Anjali Srivastava Associate professor, Department of Commerce,Christ church College, Kanpur

Abstract

Central and national VAT (VAT) was seen as a major breakthrough in the field of indirect tax reform in India. If the value added tax is considerably higher than the current sales tax at national and state level, the tax on goods and services (GST) is an important step forward. GST is a new revolution that will soon appear in the indirect tax system. Taxes were previously postponed until 1 April 2013 (1 April 2010), when a beautiful entry was made (Raj Kumar, 2009).

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Published
2018-03-23
Section
Conference Paper