https://www.taxtmi.com/article/detailed?id=6049 The paper describes GST as a unifying indirect tax reform to remedy central and state VAT shortcomings by integrating goods and services taxation, enabling full input tax set-off across manufacturing and distribution stages, broadening the dealer base to capture distributive value addition, and subsuming multiple indirect levies to remove cascading taxation and include input services in state tax relief. en-us Fri, 06 Feb 2015 10:42:22 +0530 Fri, 06 Feb 2015 10:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6049 The paper describes GST as a unifying indirect tax reform to remedy central and state VAT shortcomings by integrating goods and services taxation, enabling full input tax set-off across manufacturing and distribution stages, broadening the dealer base to capture distributive value addition, and subsuming multiple indirect levies to remove cascading taxation and include input services in state tax relief. Articles Goods and Services Tax - GST Fri, 06 Feb 2015 10:42:22 +0530 https://www.taxtmi.com/article/detailed?id=6049