Author(s): Ravi Kumar Prabhat, Shrivas Kirti

Email(s): kirtisrivas1978@gmail.com

DOI: Not Available

Address: Ravi Kumar Prabhat1, Shrivas Kirti2*
1Department of Economics, C.P.D. Govt. College, Pithora, Dist. Mahasamund (CG)
2Department of Commerce, C.P.D .Govt. College, Pithora, Dist. Mahasamund (CG)
*Corresponding Author

Published In:   Volume - 3,      Issue - 4,     Year - 2015


ABSTRACT:
Goods and service tax is an indirect tax that brings together. Most of the taxes that are imposed an all goods and service under single banner. The GST however is a comprehensive from tax based on a uniform rate of tax for both goods and services. However, the GST is payable only at the final point of consumption. In introduction of goods and service tax (GST) would be a significant step in the reform of Indirect tax in India. The present research paper is a focused to study on advantages and challenges of GST in India. The new GST will ensure the greater uniformity in the tax rates throughout the country and will end the cascading effects.


Cite this article:
Ravi Kumar Prabhat, Shrivas Kirti. A Study on Goods and Service Tax in India. Int. J. Rev. & Res. Social Sci. 3(4): Oct. - Dec., 2015; Page 153-155.


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