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ISSN Print: 2394-7500, ISSN Online: 2394-5869, CODEN: IJARPF

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International Journal of Applied Research

Vol. 3, Issue 4, Part J (2017)

GST implementation in India: A conceptual framework

Author(s)
Dr. Shivashankar SC and Uma TG
Abstract
GST is a consumption based tax levied on sale, manufacture and consumption on goods & services at a national level. This tax will be substitute for all indirect tax levied by state and central government. Exports and direct tax like income tax, corporate tax and capital gain tax will not be affected by GST. India is adopting a dual GST, wherein the Central GST will be called CGST and state SGST. The main road block is the coordination among states. Centre and states have to come to a consensus on uniform GST rates, inter-state transaction of goods and services, administrative efficiency and infrastructural preparedness to implement the new tax reform. The present study is a study of the various aspects in connection with the implementation of GST.
Pages: 689-692  |  5275 Views  520 Downloads
How to cite this article:
Dr. Shivashankar SC, Uma TG. GST implementation in India: A conceptual framework. Int J Appl Res 2017;3(4):689-692.
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International Journal of Applied Research