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ZENITH International Journal of Multidisciplinary Research
Year : 2018, Volume : 8, Issue : 8
First page : ( 241) Last page : ( 247)
Online ISSN : 2231-5780.

Goods and services tax (GST): Act as a game changer and its cascading effect on Indian economy

Bhayana Gunjan

M. Com(H) Student, Net Department of Commerce, Maharshidayanand University, Rohtak, India. Email-gunjanbhayana18@gmail.com

Online published on 20 September, 2018.

Abstract

In India, There exist a number of Indirect taxes that are either levied by the Central Govt., or the State Govt. such as excise duty, custom duty, service tax, sales tax etc. There have been various attempts for reforming the indirect tax structure for making tax system simple, stable and free of burden. In this process of reform the VAT and Service tax is implemented. For Further significant improvement the next step towards a comprehensive indirect tax reform in the country is the implementation of Goods and Services Tax. The main objective of this paper is to highlight the impact of GST on various sectors of economy. Through this paper, It is concluded that on the different sectors of economy, the tax implications has reduced and the complications in the indirect taxation system is solved to some extent.

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Keywords

Features, GST concept, Indirect taxation, Impact, Sectors, Indian Economy.

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