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

The impact of central gst (cgst) and state gst (sgst) on the indian tax scene

Vellingiri P
Head of the Department Department of Commerce (CA) Bharathidasan College of Arts and Science, Erode
Suhail Ahmed V.S
Ph.D. in Part Time Research Scholar PG & Research Department of Commerce Jamal Mohamed College-Trichy
Published June 30, 2017
How to Cite
P, V., & V.S, S. A. (2017). The impact of central gst (cgst) and state gst (sgst) on the indian tax scene. Journal of Management and Science, 7(2), 387-392. https://doi.org/10.26524/jms.2017.60

Abstract

GST is a single tax on the supply of goods and services, right from the manufacturer to the
consumer. Credits of input taxes paid at each stage will be available in the subsequent stage
of value addition, which makes GST essentially a tax only on value addition at each stage.
The final consumer will thus bear only the GST charged by the last dealer in the supply
chain, with set-off benefits at all the previous stages.

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