The introduction of a goods and services tax (GST) in India is regarded as the most significant event in the history of Indian indirect taxation. In this article, the author describes and evaluates the main features of the proposed GST system.
The introduction of a goods and services tax (GST) in India is regarded as the most significant event in the history of Indian indirect taxation. In this article, the author describes and evaluates the main features of the proposed GST system.