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Goods and Services Tax

The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax system introduced in India on July 1, 2017, which subsumed a plethora of previously existing indirect taxes like VAT, service tax, and excise duty. Implemented with the motto "One Nation, One Tax," GST aims to simplify the indirect tax structure, remove cascading effects, and create a unified national market. It is levied on the supply of goods and services, with rates varying across different categories. The GST system is bifurcated into Central GST (CGST) and State GST (SGST) for intra-state sales, while an Integrated GST (IGST) is applied for inter-state transactions.

Dados e recursos

Informações Adicionais

Campo Valor
Sector ['Economy']
SDGs []
Source Name Goods and Services Tax Network
Source URL https://www.gst.gov.in/
Methodology