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2017•IBMRD s Journal of Management & ResearchOpen access

Goods & Services Tax (GST)–Impact Analysis & Road Ahead

Anand Deo

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Abstract

Until 30th June'2017, people of India were perpetually surrounded by a gamut of indirect taxes (seven main heads in all) namely, service tax, value added tax, securities transaction tax (STT), entertainment tax, excise duty, customs duty & stamp duty. Through a significant initiative taken by the Government of India, a common indirect tax by the name of Goods & Services Tax (GST) has been implemented across India, with effect from 1st July'2017. Objective being, to bring about uniformity in taxation by merging all these taxes, which in turn will assist in reducing the hassles of compliances associated&help in improving tax governance in India.

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What this paper is about

Until 30th June'2017, people of India were perpetually surrounded by a gamut of indirect taxes (seven main heads in all) namely, service tax, value added tax, securities transaction tax (STT), entertainment tax, excise duty, customs duty & stamp duty. Through a significant initiative taken by the Government of India, a common indirect tax by the name of Goods & Services Tax (GST) has been implemented across India, with effect from 1st July'2017. Objective being, to bring about uniformity in taxation by merging all these taxes, which in turn will assist in reducing the hassles of compliances associated&help in improving tax governance in India.

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Available abstract

Until 30th June'2017, people of India were perpetually surrounded by a gamut of indirect taxes (seven main heads in all) namely, service tax, value added tax, securities transaction tax (STT), entertainment tax, excise duty, customs duty & stamp duty. Through a significant initiative taken by the Government of India, a common indirect tax by the name of Goods & Services Tax (GST) has been implemented across India, with effect from 1st July'2017. Objective being, to bring about uniformity in taxation by merging all these taxes, which in turn will assist in reducing the hassles of compliances associated&help in improving tax governance in India.

Key concepts: Business, Goods and services, Public economics, Economics, Economy

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