Comparison of Existing Indirect Tax To Goods and Service Tax

  • Priya malviya Research Scholar, Department of Commerce CSJM University


This study is primarily an overall system change of the proposed tax system for goods and services, taking into account the extensive system of indirect taxes. Existing indirect taxes functioned as other types of taxes and collections. Nowadays, indirect taxes often have more chain effects and tax burden on investors and end-users. This includes national consumption tax, additional consumption tax, service tax and customs duties. These sales taxes, central sales taxes, entertainment taxes, entrance fees, premium taxes, lotteries, gambling and betting tax are separated. This type of central tax at central and state level increases raw material prices and lowers productivity. Developed countries do not use the tax collection system. During the introduction of goods and services taxes, commodity prices favorable to end-users and investors across the country will be centralized. However, the VAT rate for GST depends on the raw material, especially in the processing industry (textile industry) and the services sector (restaurants), and the existing indirect taxes and GST systems have been calculated and the services sector has been negatively affected.


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