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Implementation of Goods and Service Tax (GST) in India and its Control over the Tax Collection


  • Pranesh Debnath

    () (Assistant Registrar (Finance), Tripura University (A Central University), Suryamaninagar, Pin-799022)


Goods and Service Tax (GST) is a destination base indirect tax collected by central as well as state government to meet the public expenditure as a part of important mechanism of fiscal system of a nation. Unlike other prevailing indirect taxes Goods and Services Tax and is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services with a input tax credit facility on output tax liability at the national and state level in an uniform modus. In this study an attempt has been made to draw the road map in connection with levy and collection of GST and its sharing between centre and state. Hence, GST is expected to unite the country economically as it will subsume various forms of taxes that are currently levied at different points subsuming the multiple types of taxes charged at different rate at present.

Suggested Citation

  • Pranesh Debnath, 2016. "Implementation of Goods and Service Tax (GST) in India and its Control over the Tax Collection," Journal of Commerce and Trade, Society for Advanced Management Studies, vol. 11(1), pages 28-35, April.
  • Handle: RePEc:jct:journl:v:11:y:2016:i:1:p:28-35

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    References listed on IDEAS

    1. Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
    2. Lin, Shuanglin, 2008. "China's value-added tax reform, capital accumulation, and welfare implications," China Economic Review, Elsevier, vol. 19(2), pages 197-214, June.
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    More about this item


    GST; IGST; SGST; CGST; Indirect Tax Structure.;

    JEL classification:

    • A0 - General Economics and Teaching - - General
    • C0 - Mathematical and Quantitative Methods - - General


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