Goods and Services Tax in India: Implementation and Consequences

  • Dr. Shyam Mishra Assistant Professor, Department of Commerce Vidya Mandir Degree College Kaimganj, Farrukhabad


Our proposed research is to understand the role and the GST (Goods and Services Tax) Taxes in India scenario. This white paper is an analysis of a short description of the historical scenarios of the GST. But the idea for the GST, India was a controversy by Jupi government (Vajpayee government) caused Bar in 2000, but by May 2015, the 6th Loksabha must pass a constitutional amendment has not yet been ratified by the Rajya Sabha. This is an extensive tax system to take all indirect taxes and the economic integration of the state and the central government as a seamless national market. It is expected that this will remove the wrinkles of the existing indirect tax system and will play an important role in the growth of India. This whitepaper provides an overview of the GST concepts and explains their functions and implementation schedules in India. This document focuses more on the benefits of GST and on the challenges facing India in action. The research is based on secondary data from magazines, articles, newspapers, internet and magazines.


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