International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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    1 Author(s):  DR. SUTINDER SINGH

Vol -  8, Issue- 9 ,         Page(s) : 120 - 127  (2017 ) DOI :


The Goods and Services Tax (GST) is a value added tax to be implemented in India, thedecision on which is pending.GST is the only indirect tax that directly affects all sectors and sections of our economy. The goods and services tax (GST) is aimed at creating a single, unified market that willbenefit both corporate and the economy. Under the GST scheme, no distinction is made between goods and services for levying of tax. In other words, goods and services attract the same rate of tax. GST is a multi-tier tax where ultimate burden of tax fall on the consumer of goods/ services. It is called as value added tax because at every stage, tax is being paid on the value addition.Goods and Service Tax is a comprehensive tax levy on manufacture, sale and consumption of Goods and services.

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  3. Dr. ShakirShaik, 2Dr. S.A.Sameera, 3Mr. Sk.C. Firoz; Does Goods and Services Tax (GST)Leads to Indian Economic Development?,IOSR Journal of Business and Management (IOSRJBM)e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 17, Issue 12 .Ver. III (Dec. 2015), PP 01-05
  4. John P.V (2010). Reforms in Sales Tax Structure: A Study with Special Reference to VAT inKerala, Unpublished PhD Thesis, Mahatma Gandhi University, Kottayam.
  5. Kamna, Supriya, Pinki, Verma ,Richa (2014) ,”Goodsand Services Tax in India,” Tactful ManagementResearch Journal .” volumel2 ,issue 10 ,July 2014.
  6. Kelkar,Vijay (2009). GST Reduces Manufacturing Cost and Increases Employment, Times ofIndia, October 13.
  7. Khan, M., &Shadab, N., Goods and Services Tax (GST) in India: prospect for states. BudgetaryResearch Review, 4(1), 38–64.n.d
  8. RajkumarS.Adukir (2009). A Study on Proposed Goods and Services Tax (GST) Frame work inIndia, Paper presented at the National Tax Association, Annual conference of Taxation, NewDelhi, Nov.10-11.
  9. SrinivasanPagalthivarthi(2015): Goods and Service Tax(GST): Analysis, Findings and Suggestions.
  10. Sury, M M (ed) (2006). Taxation in India 1925 to 2007: History, Policy, Trends and Outlook,Indian Tax foundation, New Delhi

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