The concept of GST states that there will be a single rate of taxation in all states and at the Central level in respect to goods and services which are under the purview of the GST, which would simplify the administration of taxation. On contrary to the earlier line, on 18th August, 2010, New Delhi, the Finance Minister of India, Mr. Pranab Mukherjee stated a shocking statement which has added a flavor to GST. Mr. .....
Refurbishing the current tax system requires implementation of such a new methodology that it is able to eliminate the drawbacks of the present system of taxation in India. India waits for the GST, Goods and Service Tax, to arrive the scenario for a better tax system. Added to it the Direct Tax Code can also replace the Income Tax Act, 1961). But before getting introduced to this system of GST, one must have a general .....