Volume : VII, Issue : II, February - 2017

A COMPARATIVE STUDY ON PROPOSED MODEL OF GST AND EXISTING INDIRECT TAX MODEL.

Pratyashi Tamuly

Abstract :

 Tax system of India is classified into Direct taxes and Indirect taxes. Goods and Service Tax(GST) reform in the regime of Indirect tax, which is a value added tax aiming to replace all other indirect taxes levied on goods and services expected to straighten the fold in the existing indirect tax regime. The paper tries to give a strong concept on GST, study the proposed model of GST and show its difference from the present model of indirect tax.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

PRATYASHI TAMULY, A COMPARATIVE STUDY ON PROPOSED MODEL OF GST AND EXISTING INDIRECT TAX MODEL., INDIAN JOURNAL OF APPLIED RESEARCH : Volume‾7 | Issue‾2 | February‾2017


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