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- Q5583600 subject Q6153312.
- Q5583600 subject Q8242899.
- Q5583600 subject Q8798037.
- Q5583600 subject Q8832207.
- Q5583600 abstract "The Goods and Services Tax Bill or GST Bill, officially known as The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, proposes a national Value added Tax to be implemented in India from June 2016. "Goods and Services Tax" would be a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India, to replace taxes levied by the Central and State governments. Goods and services tax would be levied and collected at each stage of sale or purchase of goods or services based on the input tax credit method. This method allows GST-registered businesses to claim tax credit to the value of GST they paid on purchase of goods or services as part of their normal commercial activity. Taxable goods and services are not distinguished from one another and are taxed at a single rate in a supply chain till the goods or services reach the consumer. Administrative responsibility would generally rest with a single authority to levy tax on goods and services. Exports would be zero-rated and imports would be levied the same taxes as domestic goods and services adhering to the destination principle.The introduction of Goods and Services Tax (GST) would be a significant step in the reform of indirect taxation in India. Amalgamating several Central and State taxes into a single tax would mitigate cascading or double taxation, facilitating a common national market.The simplicity of the tax should lead to easier administration and enforcement.From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which is currently estimated at 25%-30%As India is a federal republic GST would be implemented concurrently by the central government and by state governments.".
- Q5583600 wikiPageExternalLink JBGST.in.
- Q5583600 wikiPageExternalLink gstguru.com.
- Q5583600 wikiPageExternalLink goods-and-services-tax-act-2016-model.
- Q5583600 wikiPageExternalLink gstindia.com.
- Q5583600 wikiPageExternalLink www.gstseva.com.
- Q5583600 wikiPageExternalLink Constitution%20%28122nd%29%20%28A%29%20bill.pdf.
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- Q5583600 wikiPageWikiLink Q5583599.
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- Q5583600 wikiPageWikiLink Q6153312.
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- Q5583600 wikiPageWikiLink Q7912746.
- Q5583600 wikiPageWikiLink Q8242899.
- Q5583600 wikiPageWikiLink Q8798037.
- Q5583600 wikiPageWikiLink Q8832207.
- Q5583600 comment "The Goods and Services Tax Bill or GST Bill, officially known as The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, proposes a national Value added Tax to be implemented in India from June 2016. "Goods and Services Tax" would be a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India, to replace taxes levied by the Central and State governments.".
- Q5583600 label "Goods and Services Tax Bill".