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INTERNATIONAL JOURNAL OF CREATIVE RESEARCH THOUGHTS - IJCRT (IJCRT.ORG)
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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
Call For Paper - Volume 12 | Issue 5 | Month- May 2024
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Published Paper Details:
Paper Title
REVOLUTIONARY DEVELOPMENT OF SALES TAX TO GST IN INDIA
Authors
Arpita jain, Dr. Anil Barbole
Keywords
Goods and Service Tax (GST), Sales Tax, Value Added Tax (VAT)
Abstract
Sales Tax is an Indirect Tax charged on the sale of goods and services. The study focuses on the pre and post development of sales tax in India. Sales tax was charged as the Central Sales Tax and VAT. Here we are standing in between the history of Sales Tax and the effect on Sales Tax and VAT after effects of implications of the GST. The researcher has done an explanatory research which focuses on the theoretical aspect related to the Sales tax. The basic objective of the study is to know the history of Sales Tax, effect on Sales Tax after VAT and the effects after the implementation of GST. Through the observation analysis the researcher has come to a conclusion that VAT has been started with a point to remove the system of tax on tax, but this system is unable to achieve the ultimate objective of it, which has been achieved successfully after the implication of GST in the Indian Taxation System.
IJCRT's Publication Details
Unique Identification Number - IJCRT2107427
Paper ID - 210161
Page Number(s) - e53-e66
Pubished in - Volume 9 | Issue 7 | July 2021
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Arpita jain, Dr. Anil Barbole, "REVOLUTIONARY DEVELOPMENT OF SALES TAX TO GST IN INDIA", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.9, Issue 7, pp.e53-e66, July 2021, Available at :http://www.ijcrt.org/papers/IJCRT2107427.pdf
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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