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ARTICLE · 03 JANUARY 2017

Goods And Services Tax: Pay Once, Pay All At Once!

S.S. Rana & Co.
S.S. Rana & Co.
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S.S. Rana & Co.

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The Central Bureau of Excise and Customs released the Model Central and State Goods and Services Tax (GST) Bills in November 2016 after the Constitution (122nd Amendment) Bill, 2014...

IndiaTax
Vikrant Rana
Vikrant Rana
Sanchi Malhotra
Sanchi Malhotra
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The Central Bureau of Excise and Customs released the Model Central and State Goods and Services Tax (GST) Bills in November 2016 after the Constitution (122nd Amendment) Bill, 2014 was passed in the Rajya Sabha this year. The Model Central/State GST Bill provides for the levy of the Central Goods and Services Tax (CGST) by the Centre, and State Goods and Services Tax (SGST) by the states. The bill seeks to bring a uniform and harmonized structure for levying taxes. The proposed GST laws aim at providing a facility of setting off taxes payable by manufacturers, retailers and buyers thereby substantially reducing the burden of taxes on all of them. The tax rates will be decided by the GST Council established under the Bill.

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