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GST CENTRE ® is the best place where you can learn about Goods and Service Tax. It is promoted by CAs & Industry Experts.

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  • GST would be applicable on supply of goods or services as against the present concept of tax on the manufacture or on sale of goods or on provision of services.
  • GST would be a destination based tax as against the present concept of origin based tax.
  • It would be a dual GST with the Centre and the States simultaneously levying it on a common base. The GST to be levied by the Centre would be called CentralGST (CGST) and that to be levied by the States would be called State GST (SGST).
  • CGST and SGST would be levied at rates to be mutually agreed upon by the Centre and the States.
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GST stands for “Goods and Services Tax”, and is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level.

  • Its main objective is to consolidates all indirect tax levies into a single tax, except customs (excluding SAD) replacing multiple tax levies, overcoming the limitations of existing indirect tax structure, and creating efficiencies in tax administration.
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  • a. State VAT
  • b. Central Sales Tax
  • c. Luxury Tax
  • d. Entry Tax (other than those in lieu of octroi)
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