Tax System India: Before and After GST

Supriya.GK
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Supriya.GK: Faculty Member, IMSR, Kuvempu University, Shankaghatta, Shimoga, Karnataka, India

International Journal of Research and Scientific Innovation, 2018, vol. 05, issue 10, 40-42

Abstract: India is a developing country and India has a well developed tax structure,various indirect taxes were applied to goods and services in India by the central government and state government. An up-gradation was required to rectify the major fault of the indirect tax structure. Goods and services tax (GST) are becoming one tax which includes all these taxes. This paper deals with the structure of the Indian taxation at the past. The background, features of the GST and the impact of GST in the present scenario are also dealt with. It is considered that Goods and Services tax will remove all the complexity of the tax policy which was existing in India and will create a positive impact on Indian economy

Date: 2018
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