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Supply Chain Management in Pharmaceutical Industry by Pearson
book

Supply Chain Management in Pharmaceutical Industry by Pearson

by Avadhut C. Sukhtankar, Sanjiv M. Haldankar,, P. M. Wadekar,, Neel Sharma,, Rajeev P. Patil
April 2024
Intermediate to advanced content levelIntermediate to advanced
998 pages
14h 52m
English
Pearson India
Content preview from Supply Chain Management in Pharmaceutical Industry by Pearson

CHAPTER 23

Goods and Service Tax (GST)

GST stands for Goods and Services Tax, and is implemented w.e.f. 1 July 2017, to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level.

All the taxes were merged into one tax except basic custom duty and was called Goods and Services Tax.

23.1 WHAT IS GST?

GST is the biggest tax reform in the era of Indian indirect taxation, wherein the following various indirect taxes subsume (Table 23.1).

 

Table 23.1 Table indicating taxes subsumecentral and stage taxes

images

GST is the single taxation system in India which helps eliminate time, cost ...

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Publisher Resources

ISBN: 9789361597640