Goods and Service Tax in India: A Critical Review

  • Dr. Ranjana Gupta Principal, Kishori Raman Girls PG College, Mathura


In 2000, the government of A. Vajpayee formed a commission to simplify the GST model and to tax goods and services. The Kelkar Task Force for the implementation of the FRBM Act of 2003 proposed a comprehensive tax on goods and services based on the principles of value added tax. But for the first time at national level, Chidambaram, the Minister of Finance, proposed a proposal to introduce goods and services taxes in his budget speech. In his budget speech, the Minister of Finance announced the date of the GST implementation target on 1 April 2010 and another authorized treasury committee set up a road map. The commission submitted a report to the government in April 2008 and issued its first discussion report on India's GST in 2009. On 1 April 2010, the target date for the implementation of the GST ended with the dissolution of a government-led government. The ND Modi government passed the legislation on December 19, 2014, after finance minister Arun Jaitley submitted the GST bill to the Congress on December 19, 2014. The account took the bill, which was approved by the US after the US had ratified it, known as the Constitution (the 122nd amendment) or the GST account. The new Constitution 122 bill gives Congress and the legislature the power to legislate to impose the GST. The center and the state are currently preparing for the implementation of the GST Act on 1 April 2017.


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