SAP Goods and Services Tax (GST)
It has been long pending issue to streamline all the different types of indirect taxes and implement a “single taxation” system. This system is called as GST . The main expectation from this system is to abolish all indirect taxes and only GST would be levied. As the name suggests, the GST will be levied both on Goods and Services.
GST was first introduced during 2007-08 budget session. On 17thDecember 2014, the current Union Cabinet ministry approved the proposal for introduction GST Constitutional Amendment Bill. On 19thof December 2014, the bill was presented on GST in Loksabha. The Bill will be tabled and taken up for discussion during the coming Budget session. The current central government is very determined to implement GST Constitutional AGST is a tax that we need to pay on supply of goods & services. Any person, who is providing or supplying goods and services is liable to charge GST.
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