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 DESCRIPTIVE STUDY ON GOODS AND SERVICE TAX IN INDIA- PRE - POST SCENARIOS

    4 Author(s):  DR. S. VIJAYALAKSHMI, V. ASWITHA, V. BALA THRIPURA SUNDARI , S. DEVAKI

Vol -  8, Issue- 4 ,         Page(s) : 146 - 152  (2017 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

Every nation will impose various taxes on people and thing in order to take developmental work. In India the government of India recently enacted a law namely GST. GST means GOODS AND SERVICE TAX. The Goods and Service Tax is a comprehensive Value Added Tax levied on goods and services. This project aims at explaining about the concepts of GST and its procedure for registration. It also provides a clear view on comparison between pre and post GST scenarios. The study also tells about mechanism of GST and varies tax rates under GST.

1. www.gstindia.com
2. www.thehindubusinessline.com
3. www.ficci.com
4. Taxmann’s GST Law Guide

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