GST in India

  • Dr. Sheo Kumar Singh Assistant Professor, SV PG College, Aligarh


So far, VAT at the state or Cenvat at the central level, along with services tax, have been major steps in tax reforms. Before the present tax regime, there was the sales tax regime, where there was a cascading effect on tax. VAT has removed this burden, but it had deficiencies. The Cenvat load remains. There were several state taxes which were not subsumed in any one tax. The inter-state sales tax or CST was not fully relieved.  All this will be accomplished by the state GST. If VAT was a major improvement in the indirect tax system, GST will be the next logical step and a major breakthrough in the history of tax reforms in the country. With the GST, the positive impact on the GDP and state domestic product may be as high as a 2 per cent gain


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Conference Paper