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ISSN Number:
2582-8568
Journal DOI No:
03.2021-11278686
Title:
A STUDY ON THE STUDENTS OPINION AND AWARENESS ABOUT GST IMPLIMENTATION WITH SPECIAL REFERENCE TO CSIBER COLLEGE, KOLHAPUR
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A STUDY ON THE STUDENTS OPINION AND AWARENESS ABOUT GST IMPLIMENTATION WITH SPECIAL REFERENCE TO CSIBER COLLEGE, KOLHAPUR, International Research Journal of Humanities and Interdisciplinary Studies (www.irjhis.com), ISSN : 2582-8568, Special Issue, March 2022 International Conference Organized by V. P. Institute of Management Studies & Research, Sangli (Maharashtra, India), Page No : 363-371,
Available at : http://irjhis.com/paper/IRJHISIC2203048.pdf
Abstract:
GST is also known as Goods and Services Tax is defined as the giant indirect tax structure designed to support and enhance the economic growth of the country. GST is a ‘One Nation, One Tax’. It is a comprehensive tax that will integrate all direct taxes of states and central government. The Goods and Service Tax Act was passed in the Parliament on 29th March 2017 and came into effect on 1st July 2017. It was implemented in July 2017, with main tax slabs of 0%, 5%, 12%, 18% and 28%. This single indirect tax has subsumed many indirect taxes of central and state government such as VAT, central excise duty, central sales tax, service tax etc. GST is expected to effect of the existing tax structure and result in uniting the country economically.
Keywords:
GST, VAT, indirect tax, central and state government
Publication Details:
Published Paper ID: IRJHISIC2203048
Registration ID: 20636
Published In: Special Issue, March 2022 International Conference Organized by V. P. Institute of Management Studies & Research, Sangli (Maharashtra, India)
Page No: 363-371
ISSN Number: 2582-8568
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