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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AN OVERVIEW OF BASIC CONCEPTS OF GST IN INDIA

    1 Author(s):  MS. SHAHANA T.

Vol -  8, Issue- 1 ,         Page(s) : 407 - 413  (2017 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

The Good and services tax (GST) is the biggest and substantial indirect tax reform since 1947. The main idea of GST is to replace existing taxes like value-added tax, excise duty, service tax and sales tax. It is a comprehensive tax regime levied on manufacture, sales and consumption of goods and services. It is expected to bring about 2% incremental GDP growth of the country. So, GST is the need of the hour.

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