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‘GST’ stands for “Goods and Services Tax” and is a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It replaces all the indirect taxes levied on goods and services by the Indian Central and State Government like State VAT, Service tax, Central Sales Tax, excise duty, surcharge and cess, luxury tax, entry tax, etc.
GST is a destination based tax on consumption of goods and services. It will be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer.
FAQs on GST – Individual Customers
FAQs on GST – Non Individual (Including Corporate)