GST: Introduction, Evolution & Constitutional Background

This topic introduces Goods and Services Tax (GST) as India's biggest indirect tax reform, rolled out on 1 July 2017 on a destination-based consumption principle. It traces the evolution of GST from the 2000 committee to…

• GST is an indirect tax levied on the supply of goods and services.
• GST was launched in India on 1 July 2017.
• GST is destination-based and follows the value-added tax principle.

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