IMPORTANT OF SERVICES TAX IN INDIA

Authors

  • Dr. Atul Dubey

Abstract

The central idea behind this form of taxation is to replace existing levies like value-added tax,
excise duty, service tax, and sales tax by levying a comprehensive tax on the manufacture, sale
and consumption of goods and services in the country. GST is expected to unite the country
economically as it will remove various forms of taxes that are currently levied at different points.
This paper presents the background, silent features and the impact of GST in the present tax
scenario in India.

References

What is GST (Goods and Services tax)?

(2013) available at

http://www.moneycontrol.com/smement

or/mentorade/budget-2013/what-is-gstgoods-

and-services-tax-827592.html

Girish Garg, (2014),“Basic Concepts and

Features of Good and Service Tax in

India”, ||Volume||2||Issue||2||Pages||542-

||2014||

Dr. R. Vasanthagopal (2011), “GST in

India: A Big Leap in the Indirect

Taxation System”, International Journal

of Trade, Economics and Finance, Vol.

, No. 2, April 2011

Seventy Third Report Of Standing

Committee on Finance (2012-2013),

available at

http://www.prsindia.org/uploads/media/

Constitution%20115/GST%20SC%20Re

port.pdf

CA Rajkumar S Adukia, A Study On

Proposed Goods And Services Tax

[GST] Framework In India, available at

http://taxclubindia.com/simple/rajkumar.

pdf

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Published

2015-02-28

Issue

Vol. 4 No. 3 (2015): FEBRUARY 2015

Section

Articles

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