Goods and Services Tax in India: A Single Taxation System

GST stands for Goods and Services Tax. It is a kind of tax imposed on sale, manufacturing and usage of goods and services. Goods and Service Tax is applied on services and goods at a national level with a purpose of achieving overall economic growth. GST is particularly designed to replace the indirect taxes imposed on goods and services by the Centre and States. It is defined as the giant indirect tax structure designed to support and  enhance the economic growth of a country.


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