https://www.taxtmi.com/article/detailed?id=6683 GST is a destination based, multipoint tax unifying goods and services with input tax credit so tax 'sticks' at final consumption; India's path adopted VAT and CENVAT reforms as transitional, pragmatic steps to broaden the base, harmonise rates and build IT and institutional capacity, while the proposed dual GST model requires constitutional and intergovernmental consensus-notably on abolition of Central Sales Tax and State compensation-before full implementation. en-us Sat, 13 Feb 2016 09:18:43 +0530 Sat, 13 Feb 2016 09:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6683 GST is a destination based, multipoint tax unifying goods and services with input tax credit so tax 'sticks' at final consumption; India's path adopted VAT and CENVAT reforms as transitional, pragmatic steps to broaden the base, harmonise rates and build IT and institutional capacity, while the proposed dual GST model requires constitutional and intergovernmental consensus-notably on abolition of Central Sales Tax and State compensation-before full implementation. Articles Goods and Services Tax - GST Sat, 13 Feb 2016 09:18:43 +0530 https://www.taxtmi.com/article/detailed?id=6683