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

Study on goods & service tax with present scenario

Naresh M
Research Scholar Bharathiar University
enkat agha M
Research Scholar Bharathiar University
Published June 30, 2017
How to Cite
M, N., & M, enkat agha. (2017). Study on goods & service tax with present scenario. Journal of Management and Science, 7(2), 301-311. https://doi.org/10.26524/jms.2017.43

Abstract

The President of India approved the Constitution Amendment Bill for Goods and
Services Tax (GST) on 8 September 2016, following the bill's passage in the Indian
parliament and its ratification by more than 50% of state legislatures. This law will replace all
indirect taxes levied on goods and services by the central government and state government
and implement GST by April 2017. The implementation of GST will have a far-reaching
impact on almost all the aspects of the business operations in India. With more than 140
countries now adopting some form of GST, India has long been a stand-out exception.

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