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  Published Paper Details:

  Paper Title

TAX REFORMS THROUGH GST IN INDIA- AN APPRAISAL

  Authors

  Dr.Jayanand.V.Hatti

  Keywords

Keywords: GST; Tax structure; Elevate; Destination ; Exemptions.

  Abstract


ABSTRACT GST is an integrated scheme of taxation that does not discriminate between goods and services and is a part of the proposed tax reforms that centre on evolving an efficient and harmonized consumption tax system in the country. GST is expected to replace the plethora of indirect taxes including service tax, central excise duty, additional excise and customs duties, central surcharges and cesses, state VAT, state sales tax, entertainment tax not levied by local bodies, luxury tax, taxes on lottery, betting and gambling, tax on advertisements and state cesses and surcharges related to supply of goods and services. As these taxes have been ineffective and have suffered from a litany of infirmities, including exemptions and multiple rates, GST is expected to transform the labyrinthine patchwork of taxes to a lean, streamlined process.

  IJCRT's Publication Details

  Unique Identification Number - IJCRT2112067

  Paper ID - 213602

  Page Number(s) - a608-a612

  Pubished in - Volume 9 | Issue 12 | December 2021

  DOI (Digital Object Identifier) -    http://doi.one/10.1729/Journal.28678

  Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882

  E-ISSN Number - 2320-2882

  Cite this article

  Dr.Jayanand.V.Hatti,   "TAX REFORMS THROUGH GST IN INDIA- AN APPRAISAL", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.9, Issue 12, pp.a608-a612, December 2021, Available at :http://www.ijcrt.org/papers/IJCRT2112067.pdf

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ISSN: 2320-2882
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Journal Starting Year (ESTD) : 2013
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ISSN and 7.97 Impact Factor Details


ISSN
ISSN
ISSN: 2320-2882
Impact Factor: 7.97 and ISSN APPROVED
Journal Starting Year (ESTD) : 2013
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