Open AccessGOODS AND SERVICES TAX - AN OVERVIEW
Author(s) -
S. Bulomine Regi,
S. Anthony Rahul Golden
Publication year - 2017
Publication title -
international journal of research - granthaalayah
Language(s) - English
Resource type - Journals
eISSN - 2394-3629
pISSN - 2350-0530
DOI - 10.29121/granthaalayah.v5.i7(se).2017.2034
Subject(s) - phenomenon , goods and services , economics , business , economy , philosophy , epistemology
In the history of Indian taxation, GST is a new phenomenon. It can be said that it is the tax revolutions in India. It has crossed lots of stages in India tax system. It is not easy thing that implementing GST in India. Even though, in the world, it was first implemented in France in 1954, it took these many years to come to India. In this study, the author clearly explains about the GST and its history.