Goods and Services Tax Outside India

  • Dr. Ravindra Kumar Singh Assistant Prof., Department of Commerce, Ram Swaroop Gram Udhyog P.G. College, Pukhrayan Kanpur Dehat

Abstract

Goods and Service Tax (GST) is a VAT that is levied on most goods and services sold for domestic use. GST is paid by consumers, but companies selling goods and services are sent to the government. In fact, GST provides revenue for the government. Most countries with GST have a single, uniform GST system. That is, a single rate applies throughout the country. Countries with a uniform GST platform combine the central tax (e.g. sales tax, excise tax and service tax) with provincial taxes (for example, amusement tax, immigration tax, transfer tax, These countries charge everything in a single tariff.) In other countries, two types of GST are imposed in India (GST duel).

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Published
2018-04-12
Section
Conference Paper