Tag: GSTC
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Goods and Services Tax: A New Era
By Nitesh Jindal, Dr Ram Manohar Lohia National Law University, Lucknow. Goods and Services Tax (GST) is an indirect tax which will bring transparency and effective governance in the country. It is a destination-based tax levied at multiple stages, starting with the manufacturing stage, to the sale of goods stage, whose overall burden has to…
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Goods and Services Tax: Concept & Analysis
By Ananya Banerjee, WBNUJS, Kolkata. Indirect Taxes & GST The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 (the “Bill”) seeks to amend the Constitution to change the indirect tax structure of the country to facilitate the introduction of Goods and Services Tax (“GST”). Following the footsteps of most of the developed countries, the Centre is trying…