Goods and Services Tax (Gst) - Biggest Taxation Reform In India

Radha Yadav


Goods and Services Tax (GST) is the biggest taxation reform since 1947. It is implemented in India from 1st July 1, 2017. The main purpose of GST is to sum up various types of indirect tax all together. This tax structure is designed to support and enhance the economic growth of the country. This is user friendly and would bring transparency in the taxation system of India. GST will be levied on manufacturer sale and consumption of goods and services. It is to overcome all the shortcomings of the existing taxation system. The paper is focused on meaning, concept and purpose of GST, all the changes amended by the government in the tax rates on goods and services and challenges faced by the stakeholders.

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