Path of GST from CST To I-GST

  • Dr. Surya Bhan Singh Principal, Department of Commerce, MM PG College, Kalakakar Pratapgarh


Kelkar's Task Force report (2004) recommended the introduction of taxes on goods and services (GST) to replace India's domestic indirect taxes. Implementing GST in federal countries such as India is difficult. Currently, central sales tax (CST) is levied for the sale of goods between countries. The competent committee recommended that Integrated-GST (IGST) be established for taxing transactions between countries and for goods and services. We have decided to phase out CST in phases. The CST tariff therefore decreased from 4% to 3% from 1 April 2007 and decreased to 2% in 2008. This white paper examined the relative importance of CST in other states and assessed it. The paper also discussed issues related to the implementation of IGST in countries such as India.


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