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Impact of GST on Common Man Dr. Modi Anita Associate Professor, Mahatma Jyoti Rao Phoole University, Jaipur, India Online published on 31 October, 2017. Abstract GST also known as Goods and service tax. Goods & Services Tax Law in India is a comprehensive, multistage, destination-based tax that will be levied on every value addition. More than 150 country implemented GST so far. It will include many state and central level indirect taxes. SAbT will bring uniform taxation across the country and allow full tax credit from the procurement of inputs and capital goods which can later be set off against GST output liability. This reform gives equal footing to the big enterprises as well as SMEs. The aim of GST is thus to simplify tax hurdles for the entire economy. Top Keywords GST, Common Man. Top | |
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