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Issue ID: 108591
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Tax Uniformity

Date 12 May 2015
Replies2 Replies
Views 3487 Views
Asked by
GST uniformity: unified country wide rates with SGST/CGST for intra State and IGST for inter State supplies.
Uniformity under the proposed Goods and Services Tax means a single country wide rate for a given supply, implemented through a dual structure: State GST (SGST) and Central GST (CGST) on intra State supplies and an Integrated GST (IGST) for inter State supplies. Central and State indirect levies are to be subsumed, enabling a common input tax credit system to remove tax cascading and reduce disputes and opportunities for tax avoidance arising from differential rates. (AI Summary)

1.I wanted to know what is Uniformity in Tax.

2.Do people require to pay State sales tax even after VAT is in force.

3.How Tax evasion can be avoided using VAT?

4.Other than reduction in multiple indirect taxes what are other benefits of GST?

2 answers
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