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• W3136461102 abstract "In the globe, the role of taxation is playing a crucial and significant role in the economic development and public welfare policies to obtain the goal of any country of Government. The object of rule in the public has been changed by the passage of time and at present; the main object of the Government of every country is the economic development and provide the basic need to the people of the inhabitants. India is a democratic country, it is natural phenomena that the object of the Government has also changed for economic development and welfare of the public in the country. The concept of tax has not been new. It is an old as the World old. The tax is known by the different name in the different era of the World. The classification of the tax can be two type i.e. direct tax and indirect tax. Both are equally important for the economy of the country. Being a democratic country and nature of the Constitution of the country, indirect tax can be imposed by the Center and State Governments. At the time of independence, the form of tax has been changed many times and new tax has been imposed by the both Governments. The indirect tax is primarily deal with the goods and services. The tax on goods was imposed before the independence of the country and tax on services has been enacted in the year 1994 in form of Service Tax. Before the year 2017, there was mainly two tax regime one deal with the tax on goods and other deal with the tax on services. The tax on goods was enacted and regulated by the State Government and the other service tax was regulated and controlled by the Central Government. In our country, since independence, the process of reform of taxation has been initiated by the Center and State Government. The first reform was come into the force in the year 2005 by implementation of Value Added Tax and the provision of input tax credit on purchase of the goods has been introduced and in the service tax, the provision of input tax credit, rule has been framed in the year of 2002 by introducing the SENVAT Rules. With the changes in the economic system and trades, there is need of updation of indirect tax system in the country. In our country, the process of reform and unification of tax was started before two decades and after the long journey, the country has able to implement the Goods and Service Tax in a unified manner in the country and taken all updation of taxation with compare to the World. The Government of India has promised several times to implement the Goods and Service Tax but the dream was come into true in the year 2017 and the Government has able to implement the Central Goods and Service Tax Act along with other Acts in form of Federal system w.e.f. 1st July, 2017. This research paper made an attempt to explain the meaning, history, features and advantages of Goods and Service Tax, which is implement by removing the all deficiencies in the previous tax system." @default.
• W3136461102 created "2021-03-29" @default.
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• W3136461102 date "2020-06-01" @default.
• W3136461102 modified "2023-09-23" @default.
• W3136461102 title "A STUDY OF GOODS AND SERVICE TAX (GST) LAW IN INDIA: FEATURES AND ADVANTAGES" @default.
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