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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (IJNRD)
An International Open Access Journal |   ISSN: 2456-4184 |  IMPACT FACTOR: 5.57

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Paper Title: IMPACT AND CHALLENGES OF IMPLEMENTATION OF GST IN INDIAN ECONOMY
Authors Name: RAM PRABESH SAHANI
Author Reg. ID:
IJNRD_180152
Published Paper Id: IJNRD1809001
Published In: Volume 3 Issue 9, September-2018
Abstract: Goods and service tax (GST) is a comprehensive tax levy on manufacture, sale and composition of goods and service at a national level under which no distinction is made between goods and service for levying of tax. It will mostly substitute all indirect taxes levied on goods and service tax by the central and state government in India. GST is a greatest tax reform in Indiasince independence. More than 160 countries in the world have implemented GST so far. France was the first country to introduce GST in 1954. Most of the countries have a unified GST system. Brazil and Canada follow a dual system which is followed in India. This paper presents an overview of GST, advantages, features, impact and challenges of GST on various industries.
Keywords: Goods and service tax, Impact of GST, Indian economy.
Cite Article: "IMPACT AND CHALLENGES OF IMPLEMENTATION OF GST IN INDIAN ECONOMY", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.3, Issue 9, page no.1-3, September-2018, Available :http://www.ijnrd.org/papers/IJNRD1809001.pdf
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