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IJNRD
INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
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Impact Factor : 8.76

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Paper Title: JOURNEY OF GOODS AND SERVICES TAX IN INDIA
Authors Name: SIDDESH REDDY K R
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IJNRD_183934
Published Paper Id: IJNRD2211126
Published In: Volume 7 Issue 11, November-2022
DOI:
Abstract: Goods and services tax has a long way back journey. It has passes through several numbers of years. It has started its journey from UPA government but it implemented from NDA government on 1 July 2017.The concept of GST was started in the year 2003, the kelker task force on indirect tax had suggested a comprehensive goods and services tax based on VAT principle. The proposal to introduce a national GST by April 1, 2010 was first discussion started in the year 2006-07. The proposal involved reforms and restructuring of indirect taxes which levied by both the governments. The finance minister handover the responsibility of preparing a design and road map for the implementation of GST was assigned to Empowered committee. The Empowered committee released its first discussion paper on GST in November 2009 and in the year 2011 GST will was introduced in lok sabha and in the year 2016 GST council decided four slab rate GST structure of 5%, 12%, 18%, and 28%.GST is proposed as an indirect tax levy on the manufacture, sales and consumption of goods as well as services at the national and state level.
Keywords: G-Goods ,S-Services, T-Tax.
Cite Article: "JOURNEY OF GOODS AND SERVICES TAX IN INDIA", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.7, Issue 11, page no.247-251, November-2022, Available :http://www.ijnrd.org/papers/IJNRD2211126.pdf
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ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID:IJNRD2211126
Registration ID: 183934
Published In: Volume 7 Issue 11, November-2022
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Page No: 247-251
Country: davanagere, karnataka, India
Research Area: Engineering
Publisher : IJ Publication
Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2211126
Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2211126
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ISSN: 2456-4184
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