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 COMPARATIVE STUDY OF INDIAN GST SYSTEM WITH THAT OF OTHERS
1 Author(s): T P PAVANI
Vol - 8, Issue- 9 , Page(s) : 183 - 188 (2017 ) DOI : https://doi.org/10.32804/IRJMST
GST is new buzz in the mouths of Indian people, more often in the mouths of the Business Community. India very recently upgraded to the single indirect tax regime called GST bringing all the different indirect taxes such as VAT. Excise duty, Service charge and so on under one roof. After such a dramatic move it is not uncommon for any community to discuss about it. At this juncture, it is important for a research scholar to learn about the new regime and the impact it is going to make on the business community as a whole. It is required to compare the similar GST regimes in different countries which implemented the system previously and whether it was a failure or success, if success, what extent it was successful.