Taxation system of India had a long history which started from the prologue of ‘Jizya’ by Aurangzeb to new born GST (Goods and Service Taxes). Recently, GST is one of the biggest tax reforms in the country post-independence which will integrate all the state economies and boost overall growth and would introduce a uniform taxation law across states and different sectors in respect to indirect taxes. Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.This study which includes a theoretical discussion with empirical evidences highlights the overall overview of GST system in India. The main focus of this study is to have a general understanding about the newly introduced GST tax regime in India and also to assess the perception of general people surrounded in different segments of our society regarding the Goods and Service tax. The part of the study which includes primary survey initiates us to have a deep insight into the “Peoples’ Perception” towards the Goods and Service Tax ( GST) studied particularly in South Kolkata area of West Bengal State , India.
Dr.Sarbapriya Ray is an Associate Professor in Commerce at Vivekananda College,Kolkata, under University of Calcutta, India and a guest professor, department of Commerce, University of Calcutta, India. He has obtained M.com, MBA(Finance), M.Phil &Ph.D and published seven books, several articles in reputed national as well as international journals.
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LAP LAMBERT Academic Publishing
Gst, India, INDIRECT TAXES
LAW / Taxation