Journal of Management and Science
Vol. 7 No. 2 (2017): Vol 7, Iss 2, Year 2017
Articles

Gst- a biggest tax reforms in india : an overview

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  • VIJAYAKUMAR K,
  • JAGIR HUSSAIN H
VIJAYAKUMAR K
Assistant Professor & Research Guide, PG & Research Department in Commerce, Jamal Mohamed College (Autonomous), Trichy-620 020.
JAGIR HUSSAIN H
Research scholar in commerce & Assistant Professor of BBA, Jamal Mohamed College (Autonomous),Trichy-620 020.
DOI: https://doi.org/10.26524/jms.2017.33
Published June 30, 2017
Keywords
  • Goods and services tax, GST in India,CGST , SGST, IGST.
How to Cite
K, V., & H, J. H. (2017). Gst- a biggest tax reforms in india : an overview. Journal of Management and Science, 7(2), 250-253. https://doi.org/10.26524/jms.2017.33

Abstract

Tax policy of a country plays a vital role on the economy.Direct and indirect taxes are the main sources of tax revenue for any Government. Goods and Services Tax (GST) is one of the biggest tax reforms in India after independence.This paper present an overview concept and various tax slabs of GST. It was supposed to be implemented in April 2010. But due to political situations in India ,it was implemented in 1st July 2017. The total tax of GST will be shared equally by both central and respective state governments/union territories.

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