( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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GST AND INDIAN ECONOMY

    2 Author(s):  DR. PRAMODKUMAR V. DESHANI,DR. MOHAMMAD ARIF

Vol -  10, Issue- 3 ,         Page(s) : 176 - 182  (2019 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

In this study an attempt is made to know the impact of Goods and Services Tax (GST) to uplift Indian Economy. GST is a comprehensive tax levied on manufacture, sale and consumption of goods and services at a national level. The Government GST regime seeks to replace excise duty, import duties, VAT and service tax regulations, along with other cesses and surcharges, with three separate legislations namely CGST, SGST and IGST. GST would be applicable to all transactions of goods and service, and it to be paid to the accounts of the Centre and the States separately. The biggest advantage of GST is economic unification of India. The GST reform is expected to bring in a lot of changes in Indian economy. This paper studies the consequence of GST on Indian Economy.

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