publication . Article . Other literature type . 2019

Goods and Services Tax – GST

Niyas. A;
Open Access
  • Published: 10 Jan 2019
  • Publisher: Zenodo
Abstract
Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and services precisely on the amount of value addition achieved. It seeks to eliminate inefficiencies in the tax system that result in ‗tax on tax‘, known as cascading of taxes. GST is a destination-based tax on consumption, as per which the state‘s share of taxes on inter-state commerce goes to the one that is home to the final consumer, rather than to the exporting state. GST has two equal components of central and state GST. France was the first country to implement the GST in 1954, and since then an estimated 160 countries have adopted this tax system in some form...
Subjects
free text keywords: GST , CGST, SGST , IGST
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ZENODO
Article . 2019
Provider: ZENODO
http://dx.doi.org/10.5281/zeno...
Other literature type . 2019
Provider: Datacite
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publication . Article . Other literature type . 2019

Goods and Services Tax – GST

Niyas. A;