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(34) gst overview ah authors
The document provides an overview of the Goods and Services Tax (GST) implemented in India in 2017. It discusses the existing indirect tax structure that GST replaced, including multiple central and state taxes. GST is a dual model with CGST collected by the central government and SGST/UTGST collected by state governments. For inter-state transactions, IGST is collected and subsequently distributed between the states. The objectives, benefits, and key features of GST are outlined including a unified market, reduced compliance costs, and a broader tax base.
