Tag: IGST
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Tax Reformation in India: An Analysis
By Syashu Pesswani, University of Petroleum and Energy Studies, Dehradun. President Pranab Mukherjee, with the press of a button at the midnight of July 1, 2017 in the Parliament’s Central Hall of India, switched to GST, the single biggest reform undertaken by the country in its 70 years of independence. It is basically established to subsume various…
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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…