Petroleum products and alcoholic drinks are taxed separately by the individual state governments. There is a special rate of 0. The tax came into effect from July 1, , through the implementation of one hundred and first amendments by the Government of India. The tax replaced existing multiple cascading taxes levied by the central and state governments. The tax rates, rules, and regulations are governed by the Goods and Services Tax Council which comprises finance ministers of center and all the states. The launch was marked by a historic midnight 30 June — 1 July session of both the houses of parliament convened at the Central Hall of the Parliament.
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Let us know if your essay on GST in pdf. We will send pdf which will help you in UPSC exams. Essay on GST in India is the most asked question in People know less about GST which make examiner include this question. Goods and services tax GST is a comprehensive, multistage destination based indirect tax that is levied on every value addition. The objective of GST is to subsume most indirect taxes like a value-added tax VAT , service tax, excise duty, customs duty, entertainment tax etc and establish a concept of one Nation one tax. President Pranab Mukherjee and Prime Minister Narendra Modi launches this tax plan on July 1st which came into effect through the implementation of Amendment Act of the constitution of India.
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