Our professional researcher is working on the GST research that is a single indirect tax aimed at making the country a unified common market. It is imposed on the supply of goods and/or services within India. The consolidation of several different taxes into one is forecast to help the country move forward by eliminating the cascading of taxes. GST is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. History
2000 – PM Vajpayee setup a committee to draft a GST law.
2004 – A task force concludes GST must be implemented to improve current tax structure.
2006 – Finance minister proposes GST introduction from 1st April.
2007 – CST to be phased out. Rate reduced from 4% to 3%.
2008 – EC finalised dual GST structure to have separate levy, legislation.
2010 – Project to computerise commercial taxes launched but GST implementation postponed.
2011 – Constitution amendment bill to enable GST law introduced.
2012 – Standing committee begins discussion on GST but stalled it over clause 279B.
2013 – Standing committee tables its report on GST.
2014 – GST bill reintroduced in parliament by finance minister.
2015 – GST bill passed in Lok Shaba but not passed in Rajya Shaba.
2016 – GSTN go live.
2016 – Amended modal GST law passed in both house of parliament. President give assents.
2017 – Four supplementary GST bill passed in Lok Shaba and approved by Cabinet. Rajya Shaba passes four supplementary GST bill. Final GST to implemented on July 1,2017.
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