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uniform-goods-service tax

The Goods and Services Tax (GST) bill has been passed in the Rajya sabha to amend the Indian Constitution which will lead to  “one nation, one tax.”

The constitutional amendment will enable both Centre and States to simultaneously levy the GST, which will subsume all indirect taxes currently levied, including excise duties and service tax. It will be levied on consumption rather than production.

The GST will have two components keeping in mind the federal structure of India: the Central GST (CGST) and the State GST (SGST).

This is one of the most significant tax reforms in recent history it ill lead to a uniform, seamless market across India.

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