Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/15787
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dc.contributor.authorSai Deepthi, Pilli-
dc.contributor.authorRashmi, K S-
dc.date.accessioned2024-07-10T10:58:43Z-
dc.date.available2024-07-10T10:58:43Z-
dc.date.issued2024-05-06-
dc.identifier.citation114p.en_US
dc.identifier.urihttps://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/15787-
dc.description.abstractIn India, indirect taxation has a long history dating back to the early twentieth century, when the British Raj imposed taxes on a wide range of goods, including salt, tea and opium. These duties paid the military and administrative expenses of the British Raj. The first comprehensive taxation system in India was introduced in 1860 with the passage of the Government of India Act. The Act created a single tax system for India by combining several direct and indirect taxes. Customs duties, stamps and customs are the three most common indirect taxes. Indirect taxation has played a major role in India's economic policy since independence. Indirect taxes have a significant impact on economic dynamics and are essential for raising funds. In contrast to direct taxes, which are levied directly on individuals, companies, and institutions, indirect taxes are levied on the sale or consumption of goods and services. In contrast to direct taxes, the end user may be liable to pay indirect taxes. One of its objectives is to reduce inflationary pressures and promote financial stability. France introduced Goods and Services Tax in 1954. The country implemented the goods and services tax for the first time. Since then, GST has been adopted in more than 160 countries. Many countries including Australia, Canada and India use dual GST system.en_US
dc.language.isoenen_US
dc.publisherAlliance School of Law, Alliance Universityen_US
dc.relation.ispartofseries2023MLLM07ASL009-
dc.subjectTaxation Lawen_US
dc.subjectGoods and Services Tax (GST)en_US
dc.subjectIndiaen_US
dc.subjectCustoms Dutiesen_US
dc.subjectIndirect Taxationen_US
dc.subjectGovernment of India Acten_US
dc.titleComparative Ananlysis of GST in India with Canada and Australiaen_US
dc.typeOtheren_US
Appears in Collections:Dissertations - Alliance School of Law

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