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International Journal of Innovation and Research in Educational Sciences

Impact of GST on Different Sectors

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Year:
2018
Type of Publication:
Article
Keywords:
Goods and Service Tax, Different Sectors, Indirect Tax
Authors:
  • BEGUM, DURDANA
  • AHMED, Prof. BADIUDDIN
Journal:
IJIRES
Volume:
5
Number:
4
Pages:
473-475
Month:
July
ISSN:
2349-5219
Abstract:
GST (Goods and service tax) amalgamates central and state taxes. It mitigates double taxation and develops Indian products more competitive. GST is a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. All indirect taxes levied on goods and services at the Central and State governments is replaced by GST. GST is considered to be the biggest tax reform in India since independence. It will help realise the goal of One Nation-One Tax-One Market. This reform could be a continuing process until it is fully evolved. GST will make India a common market with common tax rates and procedures and remove economic barriers. GST is expected to improve ease of doing business in India. This research paper shows the impact of GST on different sectors

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