GOODS AND SERVICES TAX (GST) BILL- AN OVERVIEW
88 Citations•2017•
N. B. Mudnur
Abhinav-National Monthly Refereed Journal Of Research In Commerce & Management
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Abstract
Goods and Services Tax (GST) is a proposed system of indirect taxation in India merging most of the existing taxes into single system of taxation. It was introduced as the Indian Constitution (One Hundred and First Amendment) Act 2016. The GST is administered & governed by GST Council and its Chairman is Union Finance Minister of India.