Introduction of Goods and Services Tax In India

  • Prof. Akhil Mishra Department of Commerce, Banaras Hindu University, Varanasi


The introduction of goods and services tax (GST) is a very important step in the field of indirect taxes. Cascading or double tax effects can compensate many central and national taxes. After the introduction of GST, the tax burden of the consumer will fall from around 25% to 30%. Since the introduction of GST, our products have become competitive in domestic and foreign markets. This tax will immediately stimulate economic growth. GST with transparent properties will be easier to manage. This article focuses on the GST concept and the current state in India. Paper provides information about GST. The research also wants to become familiar with the strengths and challenges of GST in Indian scenarios.


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