Multiple Tax Structure vs. GST

  • Dr. Ajay Kumar Gupta Assosiat Prof., HOD, Department of Commerce, Pandit Prithi Nath College, Kanpur


There was a long wait to rationalize all different types of indirect taxes and implement a system of "single tax". This system is called GST. The main expectation of this system is that all indirect taxes are abolished and that only GST is imposed. As the name suggests, GST is charged for both goods and services. GST was first introduced in the 2007-2008 budget session. With effect from 17 December 2014, the Union Cabinet has approved a proposal to amend the GST Constitution. On December 19, 2014, The Bill was announced as a GST in Loksabha. This measure is expected to be discussed in the upcoming budget session. The central government has now decided to implement the amendments to the GST Constitution. GST is a tax on the delivery of goods and services. Any person who delivers or delivers goods and services is responsible for imposing GST.


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