GST : A Complete Insight- Impact, Type, Rates and Conclusion

  • Dr. S K Tripathi Assistant Professor, Department of Commerce, Digvijai Nath PG College, Gorakhpur


GST stands for Goods and Service Tax. It was first initiated in 1986 by Vishwanath Pratap Singh 7th Prime Minister of India. After that in 2007, the current government proposed to implement GST and presented the same in Lok Sabha in 2011. In Dec 2014 GST again presented in Lok Sabha and in same is passed in 2015. After approval of Rajya Sabha same is called as 101th amendment of the Constitution and is rolling out from 1 July 2017. After the passage of 25 years of economic reforms in the indirect taxes is going for a revolutionary change in the form of GST.


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