'GST is capable of generating a stable source of income'
Goods and Services Tax (GST) is the biggest tax reform since independence and will pave the way for realization of the goal of “One Nation - One Tax - One Market” in the country. GST will benefit all the stakeholders namely industry, government and consumer and will help in lowering the cost of goods and services thereby making the products and services globally competitive, giving a major boost to ‘Make in India’ initiative.
GST will completely transform the indirect taxation landscape in India involving both the central and state levies. In a departure from the normal practice, GST will be administered together by the centre and states. Under the GST regime, exports will be zero-rated in entirety unlike the present system where refund of some of the taxes does not take place due to fragmented nature of indirect taxes between the centre and the states. GST is largely technology driven and will reduce the human interface to a great extent. GST is expected to improve ease of doing business in India.
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