Vol. 7 No. 2 (2017): Vol 7, Iss 2, Year 2017

A comparative study of indian gst with canada model

Assistant Professor of Commerce & Research Advisor, Jamal Mohamed College, Trichy – 620020
Ph.D. Research Scholar (Commerce), Jamal Mohamed College, Tiruchirappalli – 620 020.
Published June 30, 2017
  • GST – Comparison – Indian GST - Canada Model GST – Federal Structure
How to Cite
K, V. K., & C, J. (2017). A comparative study of indian gst with canada model. Journal of Management and Science, 7(2), 254-258. https://doi.org/10.26524/jms.2017.34


The newly implemented Goods and Service Tax (GST) system of India will
bring 'One Nation One Tax' to unite the existing Indirect Taxes under one umbrella. The
important motive of the government to enact the GST was to make our business Globally
competitive, Efficient Tax collection, Easy inter-state movement of goods, Reduction in the
corruption, Removing of cascading effect of tax, Higher threshold for registration, Online
simpler procedures etc.. Goods and service tax is taking India by the storm. India has chosen
the Canadian model of dual GST. France was the first country to implement GST to reduce
tax-evasion. Since then, more than 140 countries have implemented GST with some countries
having Dual-GST, for example Brazil and Canada. India has chosen the Canadian model of
dual GST as it has a federal structure where the Centre and states have the powers to levy and
collect taxes. This paper especially focused on Comparative Study of Indian GST with
Canada Model.


Download data is not yet available.