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What is Understanding India about?

The document outlines the introduction and framework of the Goods and Services Tax (GST) in India, which was implemented on July 1, 2017, to address issues in the previous indirect tax regime. It details the benefits of GST, including simplification of the tax structure, elimination of cascading taxes, and the establishment of a dual model of taxation shared between the central and state governments. Additionally, it describes the roles and functions of the GST Council, the process of tax collection, and th

Author

Mithun C M

Language

EN