Modern Steel Vs Additional Commissioner And Another (Allahabad High Court) -
Bansal International Vs Commissioner of DGST And Anr. (Delhi High Court) -
Philips Carbon Black Limited Vs State of Kerala (Kerala High Court) -
Madhur Marwah Vs State of U.P. (Allahabad High Court) -
Office Order No. 28/2023 - 08/11/2023
Rama Brick Field Vs Additional Commissioner (Allahabad High Court) -
Ascendas IT Park (Pune) Pvt. Ltd. Vs State of Maharashtra And Ors (Bombay High Court) -
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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