In India, the Goods and Services Tax (GST) was introduced on 1 July 2017.
Legal basis and background:
- GST was enabled through the Constitution (101st Amendment) Act, 2016.
- It subsumed multiple indirect taxes such as VAT, Service Tax, Excise Duty, CST, Entry Tax, etc.
- It implemented the concept of “One Nation, One Tax.”
From 1 July 2017, GST became operational across the country and is considered one of the most significant indirect tax reforms in India.
Answer By
Advocate Tabish Ahmad
BA LLB, LLM
Patna High Court
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