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GST Means           Goods and Service tax

Objective - Simplify and unify the indirect tax regime in country and promote easy compliance.

- Gst is already Present in 140+ country in world

- It was first use in France in 1954

Two types of Gst in India

1. central Gst

2. state Gst


Central Gst Replace all central Indirect Tax

Service tax

Central excise Duty

Surcharge, Education Cess, SHEC

CVD

ADC- additional duty of custom

State GST Replace all State Indirect Tax

VAT, Sales tax

Purchase Tax

Entertainment Tax

Luxury Tax

Lottery Tax

Few Tax Not Cover In GST

Stamp Duty

Alcohol

Customs

Petroleum

Electricity Tax

This tax apply on consumption Site and not in manufacturing site



www.gstapply.com

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