International Research Journal of Commerce , Arts and Science

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

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EMERGING ISSUES OF GST IN INDIAN ECONOMY

    3 Author(s):  BALJINDER KAUR, LAVEENA MEHTA, REETIKA GUDWANI

Vol -  9, Issue- 4 ,         Page(s) : 18 - 23  (2018 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

Goods and Services Tax is a value added tax implied on all points in supply chain. It is applied on both Goods and Services Tax in a comprehensive manner. There are the expectations that the tax reform will boost the Indian economy. It also eliminates the multiplicity of taxes. Also looks the tax structure and simplifies compliance procedures. Basically GST is a tax supply on Goods and Services tax. GST has two components mainly Central GST and State GST and that tax collected is divided in the way that it would be defined by the parliament. There are many benefits of GST like no duplicity and now only final consumer will have to bear the GST charged by the last dealer in the supply chain.

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