期刊名称:IMPACT : International Journal of Research in Humanities, Arts and Literature
印刷版ISSN:2347-4564
电子版ISSN:2321-8878
出版年度:2019
卷号:7-4
页码:567-572
出版社:IMPACT Journals
摘要:The Goods and Services Tax was implemented in India on 1st July 2017. This research paper is aimed at comparing the Pre GST and Post GST Prices of Goods which were previously subject to tax under the VAT and the Excise Duty Act and have now fallen in the net of Goods and Services Tax in India. An attempt has also been made to assess the changes in the general price levels of goods under the new regime of taxation.
关键词:GST; Pre GST; Post GST; Comparison; Price Level Changes