JOURNEY OF GOODS AND SERVICES TAX IN INDIA

Registration ID: IJNRD_183934

Published ID: IJNRD2211126

DOI: Click Here to Get

SIDDESH REDDY K R

G-Goods ,S-Services, T-Tax.

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.

Published Paper   E-Certificate

SIDDESH REDDY K R (November-2022). JOURNEY OF GOODS AND SERVICES TAX IN INDIA. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 7(11), 247-251. https://ijnrd.org/papers/IJNRD2211126.pdf

Volume 7 Issue 11, November-2022

Pages : 247-251

Paper Reg. ID: IJNRD_183934

Published Paper Id: IJNRD2211126

Downloads: 000121994

Research Area: Engineering

Country: davanagere, karnataka, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2211126.pdf

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Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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