International Research journal of Management Science and Technology

  ISSN 2250 - 1959 (online) ISSN 2348 - 9367 (Print) New DOI : 10.32804/IRJMST

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A CRITICAL ANALYSIS ON GOODS AND SERVICES TAX IN INDIA

    1 Author(s):  BARLA MALLESH YADAV

Vol -  8, Issue- 11 ,         Page(s) : 147 - 153  (2017 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

GST is one of the biggest reforms in Indian taxation system in post independent era. It is a reform which has taken decades to get a shape. It abolished around 15 state and central indirect taxes to bring uniformity in indirect taxation system. Pre-GST system was a blend of taxes at different levels like central, state, local which lead to double taxation and confusion in the market. There is a hue and cry is going on about GST in Indian economic and political scenario. By implementing GST reform in India; it abridges different tax rates in different states. The motto of GST is “one nation one market one tax” it would make India as a country for ease of doing business which attracts more foreign investments and which also leads to growth of economy by producing lakhs of employment opportunities

  1. Does Goods and Services Tax (GST) Leads to Indian Economic Development? By Dr. Shakir Shaik, Dr. S.A.Sameera, Mr. Sk.C. Firoz in IOSR Journal of Business and Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 17, Issue 12 .Ver. III (Dec. 2015), PP 01-05 www.iosrjournals.org.
  2. GST & it’s Probable Impact on the FMCG Industry in India by   Dr. Mohan Kumar and CA Yogesh Kumar  in  International Journal of Research in Finance and Marketing (IJRFM)
  3. INDIAN TAX STRUCTURE AND RELEVANCE OF GST(GOODS AND SERVICE TAX) by Sherline T.I in IRACST – International Journal of Commerce, Business and Management (IJCBM), ISSN: 2319–2828 Vol. 5, No.6, Nov-Dec 2016
  4. Central Board of Excise and Customs official website
  5. GST Council official website

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