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Service Tax Of India
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Book Synopsis Goods and Services Tax in India by : R. Kavita Rao
Download or read book Goods and Services Tax in India written by R. Kavita Rao and published by Cambridge University Press. This book was released on 2019-05-23 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Book Synopsis Goods and Service Tax in India by : Dr. Paritosh Awasthi
Download or read book Goods and Service Tax in India written by Dr. Paritosh Awasthi and published by Lulu.com. This book was released on 2017-06-21 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funds provided by taxation have been used by states and their functional equivalents throughout history to carry out many functions. Some of these include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure (roads, legal tender, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself. Most modern governments also use taxes to fund welfare and public services. These services can include education systems, health care systems, pensions for the elderly, unemployment benefits, and public transportation. Energy, water and waste management systems are also common public utilities. Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population.
Book Synopsis Service Tax of India by : Shubham Sinha
Download or read book Service Tax of India written by Shubham Sinha and published by Indian Law Series. This book was released on with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is book is a set of BARE ACT of service tax rules as declared by govt. authorities in India and is valid throughout the territories of India. Service tax is a tax levied by Central Government of India on services provided or to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. Few services are presently exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date & few services are charged service tax at abated rate as per Notification No. 26/2012-ST as amended up to date. Presently from 1 June 2015, service tax rate has been increased to consolidated rate @ 14% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess & secondary higher education cess are subsumed with 2% of "Swachh Bharat Cess(0.50%)" has been notified by the Government. Dr. Raja Chelliah Committee on tax reforms recommended the introduction of service tax. Service tax had been first levied at a rate of five per cent flat from 1 July 1994 till 13 May 2003, at the rate of eight percent flat w.e.f 1 plus an education cess of 2% thereon w.e.f 10 September 2004 on the services provided by service providers. The rate of service tax was enhanced to 12% by Finance Act, 2006 w.e.f 18.4.2006. Finance Act, 2007 has imposed a new secondary and higher education cess of one percent on the service tax w.e.f 11.5.2007, increasing the total education cess to three percent and a total levy of 12.36 percent. The revenue from the service tax to the Government of India have shown a steady rise since its inception in 1994. The tax collections have grown substantially since 1994-95 i.e. from 410 crore (US$61 million) in 1994-95 to 132518 crore (US$20 billion) in 2012-13. The total number of Taxable services also increased from 3 in 1994 to 119 in 2012. However, from 1 July 2012 the concept of taxation on services was changed from a 'Selected service approach' to a 'Negative List regime'. This changed the taxation system of services from tax on some Selected services to tax being levied on the every service other than services mentioned in Negative list.
Book Synopsis Goods and Services Tax (GST) in India by : B. Viswanathan
Download or read book Goods and Services Tax (GST) in India written by B. Viswanathan and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Restructuring of the tax system has constituted a major component of fiscal reforms in India since 1991. The main focus of the tax reforms has been on simplification and rationalization of both direct and indirect taxes, with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The current structure of taxes on goods and services in India is highly complex, riddled with exemptions, and characterized by complicated compliance procedures. The strategy of the Government in respect of indirect taxes is to continue the tariff reforms process towards mean Asian levels of customs tariff, convergence towards a single rate of excise duty (with some exceptions), widening of service tax base, and a phased move towards a fully-integrated goods and services tax (GST). This book traces the evolution of taxation of goods and services (indirect taxes) in India during the post-Independence period. More importantly, it analyzes the present structure of indirect taxes and the harmonization measures undertaken by the Government in this regard. It also examines and sets forth core issues pertaining to the proposed national level GST which is expected to be rolled out in the near future. [Subject: India Studies, Economics, Taxation, Public Finance, Public Policy, Business]
Book Synopsis Evolution of Goods and Services Tax in India by : R. Kavita Rao
Download or read book Evolution of Goods and Services Tax in India written by R. Kavita Rao and published by Cambridge University Press. This book was released on 2019-05-23 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.
Book Synopsis Goods and Services Tax (G.S.T.) by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T.) written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enables students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Book Synopsis Central Goods and Service Tax - CGST - Law of India by : Shubham Sinha
Download or read book Central Goods and Service Tax - CGST - Law of India written by Shubham Sinha and published by Ushashree Publications. This book was released on with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is BARE ACT of Indian Law on Central Goods and Service Tax within Indian territories. It is the hardcore set of rules as exactly provided by Indian government authorities. This act deals with the levy and collection of taxes on intra-state supplies of goods and services. This book contains the following BARE ACTS: 1) Central Goods and Service Tax - CGST - Law of India 2) Integrated Goods and Service Tax - CGST - Law of India 3) Union Territory and Service Tax - CGST - Law of India 4) THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT - Law of India The Goods and Services Tax (GST) is a replacement to VAT utilized in India on the stockpile of goods and services. GST is a digitalized type of VAT where you can likewise follow the goods and services. Both VAT and GST have similar taxation pieces. It is an exhaustive, multistage, objective based tax: extensive in light of the fact that it has subsumed practically every one of the backhanded taxes with the exception of a couple of state taxes. Multi-organized all things considered, the GST is forced at each move toward the creation cycle, yet is intended to be discounted to all gatherings in the different phases of creation other than the last buyer and as an objective based tax, it is gathered from point of utilization and not starting place like past taxes. Goods and services are isolated into five different tax chunks for assortment of tax: 0%, 5%, 12%, 18% and 28%. Nonetheless, oil based commodities, cocktails, and power are not taxed under GST and rather are taxed independently by the singular state legislatures, according to the past tax system.[citation needed] There is a unique pace of 0.25% on harsh valuable and semi-valuable stones and 3% on gold. What's more a cess of 22% or different rates on top of 28% GST applies on a few things like circulated air through drinks, extravagance vehicles and tobacco products. Pre-GST, the legal tax rate for most goods was around 26.5%; post-GST, most goods are supposed to be in the 18% tax range. The tax happened from 1 July 2017 through the execution of the 100 and First Revision of the Constitution of India by the Indian government. The GST supplanted existing different taxes required by the focal and state legislatures. The tax rates, rules and guidelines are represented by the GST Gathering which comprises of the money pastors of the focal government and every one of the states. The GST is intended to supplant a large number of roundabout taxes with a united tax and is in this manner expected to reshape the country's $3.5 trillion economy, yet its execution has gotten criticism.Positive results of the GST incorporates the movement time in highway development, which dropped by 20%, in view of disbanding of interstate check posts. The GST was sent off at 12 PM on 1 July 2017 by the Leader of India, and the Public authority of India. The send off was set apart by a noteworthy 12 PM (30 June - 1 July) meeting of both the places of parliament gathered at the Focal Corridor of the Parliament. However the meeting was gone to by high-profile visitors from the business and media outlets including Ratan Goodbye, it was boycotted by the resistance because of the anticipated issues that it will undoubtedly lead for the center and lower class Indians. The tax was firmly gone against by the restricting Indian Public Congress. One of only a handful of exceptional 12 PM meetings have been held by the parliament - the others being the statement of India's freedom on 15 August 1947, and the silver and brilliant celebrations of that occasion. After its send off, the GST rates have been changed on various occasions, the most recent being on 22 December 2018, where a board of government and state finance clergymen chose to reconsider GST rates on 28 goods and 53 services.
Book Synopsis Goods and Services Tax (GST) in India by : M. M. Sury
Download or read book Goods and Services Tax (GST) in India written by M. M. Sury and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recently introduced Goods and Services Tax (GST) is the biggest tax reform in the fiscal history of India. After missing several deadlines and overcoming almost a decade of political differences, the GST finally saw the light of day on July 1, 2017. Implementation of the GST leaves behind an inefficient, complicated and fragmented indirect tax system. The GST has subsumed a profusion of Central and State indirect taxes to create a single unified market. It is slated to make India a seamless national market, boosting trade and industry and, in turn, growth rate. The GST is expected to represent a leap forward in creating a much cleaner dual VAT. Common base and common rates will facilitate administration and improve compliance while also rendering manageable the collection of taxes on inter-State sales. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading or pyramiding and pave the way for a common national market. The ntroduction of the GST would also make India's products competitive in the domestic and international markets. This book explains various aspects of the GST in non-technical language for the benefit of a cross-section of readers, including teachers and students of economics, commerce, law, public administration, business management, legislators, business executives, and others interested in understanding the basics of the GST. [Subject: Business & Economics, India Studies, Taxation, Law, Public Policy]
Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Guide to Service Tax by : Pb Epublisher
Download or read book Guide to Service Tax written by Pb Epublisher and published by Pb Epublisher. This book was released on with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Incorporating A Comprehensive & Simplified Guide to Ind AS, Comparative Study of IFRS/Indian GAAP/Ind AS, Ind AS Carve-outs, Illustrative Ind AS Financials, Income Computation & Disclosure Standards
Book Synopsis How to Handle Goods and Service Tax (GST) by : Dr. DK Sukhani
Download or read book How to Handle Goods and Service Tax (GST) written by Dr. DK Sukhani and published by MeetCoogle. This book was released on 2017-06-23 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: GST is a value-added tax levied at all points in the supply chain, with credit allowed for any tax paid on input acquired for use in making the supply. It would apply to both goods and services in a comprehensive manner, with exemptions restricted to a minimum. In keeping with the federal structure of India, it is proposed that the GST will be levied concurrently by the central government (CGST) and the state government (SGST). It is expected that the base and other essential design features would be common between CGST and SGSTs for individual states. The inter-state supplies within India would attract an integrated GST (IGST), which is the aggregate of CGST and the SGST of the destination state. GST would be levied on the basis of the destination principle. Exports would be zero-rated, and imports would attract tax in the same manner as domestic goods and services. In addition to the IGST in respect of supply of goods, an additional tax of up to 1% has been proposed to be levied by the central government. The revenue from this tax is to be assigned to the origin states. This tax is proposed to be levied for the first two years or a longer period, as recommended by the GST Council. With GST, it is anticipated that the tax base will be comprehensive, as virtually all goods and services will be taxable, with minimum exemptions. GST would bring in a modern tax system to ensure efficient and effective tax administration. It will bring in greater transparency and strengthen monitoring, thus making tax evasion difficult. While the process of implementation of GST unfolds in the next few months, it is important for industry to understand the impact and opportunities offered by this reform. GST will affect all industries, irrespective of the sector. It will impact the entire value chain of operations, namely procurement, manufacturing, distribution, warehousing, sales and pricing.
Book Synopsis Goods and Services Tax (GST) For B.Com. Sem.-5 (According to NEP-2020) by : Dr. A. Karim
Download or read book Goods and Services Tax (GST) For B.Com. Sem.-5 (According to NEP-2020) written by Dr. A. Karim and published by SBPD Publishing House. This book was released on 2023-12-04 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of Content : 1. Indirect Tax : Introduction 2. Pre GST Tax Regime 3. History of GST In World 4. Important Meanings and Definitions 5. Registration 6. Levy and Collection of GST 7. Time of Supply 8. Place of Supply of Goods and Services 9. Exempted Goods and Services 10. Determination of Goods and Services Tax 11. Input Tax Credit 12. Assessment and Payment Under Goods and Services Tax 13. Goods and Services Tax Returns 14. E-Way Bill System, Composition Scheme, Reverse Charge 15. Assessment and Audit 16. Goods and Services Tax Network (GSTN) 17. Offense, Penalties and Prosecutions 18. Integrated Goods and ServicesTax (IGST) Act. More Information:- The authors of this book are Dr. A. Karim and R.K. Tyagi. Dr. A. Karim is Ex-head, Deptt. of Commerce in Govt. Mahaprabhu Vallabhacharya PG College, Mahasamund.
Book Synopsis Goods and Services Tax (G.S.T) 10th Edition by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T) 10th Edition written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2022-10-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Book Synopsis Doing Business with India by : Roderick Millar
Download or read book Doing Business with India written by Roderick Millar and published by GMB Publishing Ltd. This book was released on 2006-10 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its second edition, this is the most comprehensive guide available to business and investment opportunities and to all aspects of commercial engagement in India. It analyses the key industry sectors which offer good opportunities for foreign investment and trade. It looks at the 'outsourcing' revolution and considers best practice through a number of recent cases studies. It also provides authoritative insight into commercial law; accounting, auditing and taxation practices; banking, foreign exchange, M&A, corporate and structured finance; and marketing issues which are unique to Indian markets. Main contributors include Ashurst and PricewaterhouseCoopers.
Book Synopsis Goods and Services Tax with Customs Law by : FCA Vineet Gupta
Download or read book Goods and Services Tax with Customs Law written by FCA Vineet Gupta and published by Sultan Chand & Sons. This book was released on 2020-09-25 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the complications faced by the common man in implementation of GST in their concerned organizations as well as gaining an understanding of the new taxation system put in place, an attempt has been made to provide an insight to the taxation system introduced by the Government effective from 1st July, 2017. All the acts, rules, notifications, circulars and other relevant text have been compiled in a meticulous and methodical manner with the sole purpose of providing an insight to the readers. We have made an attempt to transform technicalities in legal provisions into simplified analysis thereby providing the readers a wholistic insight on each topic covered under several chapters complied in this book. Series of illustrations, FAQs, MCQs, unsolved problems under the heading of knowledge testers incorporated in each chapter is devised in a way to maximize the understanding of readers on each topic with ease.
Book Synopsis Goods and Services Tax (English Book) by : Dr. Jitendra Kumar Saxena
Download or read book Goods and Services Tax (English Book) written by Dr. Jitendra Kumar Saxena and published by Thakur Publication Private Limited. This book was released on 2023-07-12 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: e-Book for B.Com 5th Semester for all UP State Universities Common Minimum Syllabus as per NEP
Book Synopsis Goods and Services Tax (G.S.T.) & Customs Duty (10th Edition) by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T.) & Customs Duty (10th Edition) written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2022-07-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the G.S.T (Goods and Services Tax) & Customs Duty Book: • Tenth Revised and Updated Edition : 2022 • The only Book on GST and CUSTOMS DUTY 10th Revised & Updated Edition within a period of 5 years • The law stated in the book is as amended upto October, 2022 • Amendments in GST and Customs Duty made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST and Customs Duty. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and ShortQuestions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST and Customs Duty has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
