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Service in the interest of Justice



An indirect tax reform which aims to remove the tax barrier between states and create a single market. Come April, 2017 and there will be only single taxation on Goods and Services system which is GST.

Here are the 7 pointers:

1 GST would be only applicable to supply of goods. Hence, all other forms of taxes have to go. Be it VAT, CST, Entry Tax or any other tax levied by states.

2 GST will follow dual system- Centre and States would unitedly apply GST on goods and services.

3 Custom is not a part of GST, and will follow the same pattern.

4 The present cost of 2% CST will not be applicable any longer as IGST would be totally fungible in the Destination State.

5 GST is consumption tax, accrued to state where consumer resides.

6 Liability of GST would arise at the time of supply of goods and service.

7 The lowest rate proposed is 6 percent, with two standard rates of 12 and 18 per cent. 

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