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Goods and Services Tax in India -Paradigm Shift in Taxation
International Journal for Research in Applied Science and Engineering Technology
In this world nothing can be said to be certain, except death &taxes Mr. Benjamin Franklin Goods & Services Tax (GST) has been a much awaited tax reform in India, though India joined very late. France was the first nation to introduce GST in 1954. The OECD has reported the most important development of taxation in more than 162 countries having this form of indirect taxation. However, Looking to the Federal structure of India, its size and scale, GST will be regarded as a major financial reformdoi:10.22214/ijraset.2018.1358 fatcat:svaoit3dkja4hprozrfotpcyca