Academic literature on the topic 'SERVICE TAX (GST)'
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Journal articles on the topic "SERVICE TAX (GST)"
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Revankar, Prof Shilpa. "GST and its Influence on Hospitality." Journal of Corporate Finance Management and Banking System, no. 26 (November 19, 2022): 24–28. http://dx.doi.org/10.55529/jcfmbs.26.24.28.
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A comprehensive, multi-stage, destination-based tax on goods and services called the "Goods and Services Tax" will be imposed on every value addition. GST is recovered from the final consumer. All sorts of Indirect taxes like Excise duty, Service Tax, Octroi, Entry Tax, Entertainment Tax, Luxury Tax are merged under GST except a few taxes such as Basic customs duty, anti-dumping duty, safeguard duty, property tax, stamp duty and so on. The GST system went into effect in India on July 1st, 2017, with the slogan "one nation, one tax." and which will see its effects on different economic sectors. GST will have an impact on all industries, including the hospitality sector. It uses a dual structure concept to prevent cascade consequences. The GST is going to affect the suppliers and service providers as well as the consumers of the Restaurant Industry. In the earlier tax system Hotel industry was attracting the taxes such as VAT, Service Tax, Luxury tax, CST, Central excise etc.. But all these taxes are subsumed in to a singe tax under GST. Therefore there is a necessity to study the impact of GST on Hotel industry as well as on the consumers of this industry. This paper highlights the changes reflected in the hotel and restaurant industry due to transformation of old VAT and other tax systems in to the new GST system. The study is conducted in Dharwad District of Karnataka state. As this coastal district is the famous tourist and commercial Centre, more restaurants and hotels are emerging in this area.
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NAMASIVAYAM, SRI PADMA ABIRAMI P, and RAMPRAKASH S. "Impact of gst in india." Journal of Management and Science 7, no. 2 (June 30, 2017): 297–300. http://dx.doi.org/10.26524/jms.2017.42.
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Goods and Service Tax or GST as it is known is all set to be a game changerfor the Indian economy. The Finance Minister in his budget speech of Budget 2015 hasannounced time and again that the tax will be introduced on 1 April, 2016. In India, there aredifferent indirect taxes applied on goods and services by central and state government. GSTis intended to include all these taxes into one tax with seamless ITC and charged on bothgoods and services. Thus excise duty, special additional duty, service tax, VAT to name afew will get repealed and will be added into GST. For this, GST will have 3 parts – CGST,SGST and IGST. The central taxes like excise duty will be subsumed into CGST and statetaxes like VAT into SGST .This paper deals with the impact of GST in India
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Tiwari, Hemlata, and Shambhu Nath Singh. "Goods and Service Tax." Paradigm 22, no. 1 (April 3, 2018): 17–29. http://dx.doi.org/10.1177/0971890718758198.
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The Indian government has taken a major step in the direction of indirect tax reform. Since 1 July 2017, it implemented goods and service tax (GST) in place of other indirect taxes. The idea behind GST is to bring uniformity in goods and services price across the nation. This new system brings a lot of transparency in indirect tax structure of our country. It will also help in tracking tax evasion. GST will bring a lot of changes in Indian economy. This will also help in removing obstacle of doing business in our country. In this way, it will attract lot of domestic and foreign investors to set up their business in India. Once foreign companies start their operation in India, they will hire lot of Indian youth to do work in their business. This will pave the way to sort out the problem of unemployment in India and enhance our foreign exchange reserve. Business development will further enhance the infrastructure growth in our nation. It will direct the path of growth in government revenue and support government initiatives such as Make in India, Digital India and so on. In this way, GST will give a spur to Indian economic growth prospects. The above-mentioned growth path will make Indian equity market lucrative for domestic and foreign investors. Here, we can say GST will not only simplify indirect tax system but also give a way of further economic development of our nation.
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Chaudhari, Miss Neha R., and Prof Pranav K. Lende. "A Review on the Indian Goods and Services Tax for Real Estate Markets." International Journal for Research in Applied Science and Engineering Technology 11, no. 7 (July 31, 2023): 421–25. http://dx.doi.org/10.22214/ijraset.2023.54520.
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Abstract: The idea of taxation has been around for a long time in the world. The concept of taxes and their collection have undergone significant changes throughout history. The indirect taxation system of the country has been transformed completely with the introduction of Goods and Service Tax. It quickly turned into a contentious topic in every household or business. The GST brought along a series of significant changes. Every citizen was affected in some way by all these changes. Under the previous tax system, the purchaser had to pay VAT, service tax, stamp duty and registration costs when buying property under construction. Only stamp duty as well as registration charges were due on after-completion property, which were exempt from VAT and service tax. The GST will reduce the cost of purchasing a home as a result of the fact that developers had to pay entry Tax, CST, import duty, and excise duty on their business aspect under the previous Tax system, while buyers had to pay Service tax and VAT on residential units bought before completion, which are non-creditable Tax costs and are reflected in the unit price. Developers will be able to reduce their expenses and also pass savings on to customers as a result of the consistent tax rate as they will get input credits on GST paid for services and commodities purchased. The Value Added Tax (VAT) tax system has been simplified following the introduction of GST. Stamp duties were not included in GST by the government after its implementation. Schedule III of the GST Act of 2017 says that easily accessible properties aren't goods or services. It's more like purchasing or selling a piece of property than anything else. Individuals will not have to pay GST on the purchase of land or on the purchase of resold properties. Apart from the exemption pointed out earlier, real estate developers can also make use of the Input Tax Credit on building supplies under the GST system. Developers must meet a few prerequisites to be eligible for these advantages. The purpose of this paper is to examine the pre and post GST effects of the new tax system on real estate sector, and how all people of India are coping with it.
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B.N, Shanthini, and Leeladevi C. "The concept of goods and service tax (GST) and its impact on indian economy." Journal of Management and Science 7, no. 2 (June 30, 2017): 362–67. http://dx.doi.org/10.26524/jms.2017.54.
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Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale andconsumption of goods and services at national level. Goods and Services Tax integrates Stateeconomies and boost overall growth. Currently, companies and businesses pay lot of indirecttaxes such as VAT, service tax, sales tax, entertainment tax, octroi and luxury tax. On GSTimplementation all these taxes cease to exist. There is only one tax, that too at the nationallevel, monitored by the central government. GST is levied at the final point of consumptionand not at the manufacturing stage. Previously, separate tax rates are applied to goods andservices. Under GST, there is only one tax rate for both goods and services. The goods andservices Tax is an improvement towards a comprehensive indirect tax reforms in the country.Integration of goods and services taxation would give India a world class tax system andimprove tax collections. It would end distortions of differential treatments of manufacturingand service sector. GST is expected to create a business friendly environment and henceinflation rates would come down overtime as a uniform tax rate is applied. It will alsoimprove government's fiscal health as the tax collection system would become moretransparent, making tax evasion difficult. This paper is a study of the concept of goods andservice tax and its impact on Indian economy. It also aims to know the advantages andchallenges of GST in Indian scenario
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S, ARULRAJ, and KADIRVELU S. "Pros and cons of gst." Journal of Management and Science 7, no. 2 (June 30, 2017): 208–13. http://dx.doi.org/10.26524/jms.2017.26.
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India is currently going through major reforms in its overall economic sectors.GST is one such kind of great reform. GST is unified indirect tax across the country on the Goods and Services. In the earlier system of Indirect Tax, the tax is levied at each stage separately by the Central Government and State Government at different rates, on the full value of goods as well as the services. But in this GST system, tax will be levied only the value added at each stage. So the government states that this GST is ―one India one Tax‖.This paper focuses on the concept, the benefits which the country will accrue from GST, the impact of GST on manufacturing, entertainment and Service Sectors.
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Devi, Seema. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (December 31, 2016): 188–95. http://dx.doi.org/10.29121/granthaalayah.v4.i12.2016.2408.
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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (State Goods & Services Tax). The ill effects of cascading can be mitigated after tie up the central and states taxes in solitary tax. The economy is expected to pave the way of common national market as it will provide benefits to consumer by reducing overall tax burden of goods, which is currently estimated at 25% to 30%. Thus, introduction of Goods and Service Tax (GST) is a gigantic tax transform in contemporary ancient times.
Ignorance of law is no excuse but is liable to panel provisions, hence why not start learning GST and avoid the cost of ignorance. We all need to know, whether GST is willingly or imposed. This paper describes a brief introduction of current indirect tax structure and GST in India. What are challenging factor in implementation and what can be the opportunities of GST in India.
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Jayanti.G and Dr. V.Selvam. "GST - Sway On Small Scale Industries." Restaurant Business 118, no. 10 (October 18, 2019): 365–72. http://dx.doi.org/10.26643/rb.v118i10.9331.
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India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017. The concept of this reform is for a unified country-wide tax reform system. Enterprises particularly SMEs are caught in a state of instability. Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole. The main basis of income to the government is through levy of taxes. To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government. As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure” it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law. The Indian tax system is classified as direct and indirect tax. The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service. The indirect tax on goods and services increases its price, this can lead to inflationary trend. Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth. Though indirect tax is a major source of revenue, it had lot of hassles. To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.
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Bhura, Pawan, Ashutosh Jha, and Manu Umesh. "GST IN INDIA: A KEY ECONOMIC REFORM." International Journal of Management, Public Policy and Research 2, no. 2 (August 10, 2023): 107–18. http://dx.doi.org/10.55829/ijmpr.v2i2.166.
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This study provides an overview of India's historical GST and pre-GST tax structures. India's most significant tax reform is finally in place, based on the concept of "one nation, one market, and one tax. The Goods and Services Tax (GST) replaced several indirect taxes such as excise duty, service tax, supplementary customs duty, surcharge, state level value added tax and octroi which were levied on various goods. After more than two decades of debate, Prime Minister and Finance Minister of India sh. Narendra Modi and Arun Jaitley respectively, have passed the GST Bill, which will go into effect on July 1, 2017. GST has helped a lot to remove double taxation or tax cascading effect. The GST regime includes four taxation rates: 5 percent, 12 percent, 18 percent and 28 percent. Certain products and services are tax-free. Manufacturing and exports are expected to benefit under the GST regime. This will result in more employment and economic prosperity in India.
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C, Chittibabu, and Arun Kumar B. C. "A Study on Awareness and Perception of Consumers towards GST with Special Reference to Restaurants in Bengaluru City." International Journal for Research in Applied Science and Engineering Technology 10, no. 8 (August 31, 2022): 945–53. http://dx.doi.org/10.22214/ijraset.2022.46303.
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Abstract: In India different kind of indirect taxes applied on goods and services by central and state government like Sales tax, VAT, Service tax, excise duty, entry tax etc., In the year 2017 Goods and Services Tax (GST) implemented all over the country with an intention of one nation, one tax and one market. The GST subsumed all the indirect taxes including taxes levied in restaurants like service tax, VAT etc. Taxes levied on services is a major contributor to government revenue. GST implementation has made an impact on consumers who pay taxes on services provided by restaurants. The objective of the study is to find out the level of awareness and perception of consumers on GST in restaurants. The study used descriptive research design. A sample of 100 consumers from different restaurants were randomly taken from the Bengaluru city. Both Primary and Secondary sources were used within the study. Data collected were analyzed by using frequency and percentages and findings are interpreted accordingly.
Dissertations / Theses on the topic "SERVICE TAX (GST)"
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Chow, Judy. "Vårdandets Tao : en fenomenologisk studie om vårdrelationer i Kina /." Växjö : Växjö University. School of Health Sciences and Social Work, 2008. http://www.diva-portal.org/smash/get/diva2:205897/FULLTEXT01.
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Ara?jo, Maria Figuer?do de. "A Constru??o/reconstru??o das compet?ncias profissionais do assistente social diante da gest?o do servi?o social da ind?stria SESI a partir dos anos 90." Universidade Federal do Rio Grande do Norte, 2005. http://repositorio.ufrn.br:8080/jspui/handle/123456789/17915.
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Previous issue date: 2005-09-20L??tude du processus de construction / reconstruction des comp?tences de l?assistant social sous la gestion du SESI (Service Social de l? Industrie), Natal/RN, d?s la moiti? des ann?es 90 a r?affirmer la perspective que ce processus est le r?sultat de d?terminations macrosoci?taires qui sont pr?sents, particuli?rement au Br?sil, aussi que, la fa?on par laquelle l?assistant social, le professionnel inscrit dans la division sociale et technique du travail, fait d?velopper son perfectionement technique et intelectuel dans un milieu de nouvelles structures productives qui ?xigent un nouveau profil du professionnel face ? la crise du capital et de l??tat. Cette recherche, de nature qualitative et quantitative, a eu lieu par de combinaisons de recherche bibliographique et empirique. Les sujets ont ?t? huit assistants sociaux et six travailleurs administratifs du SESI, Natal/RN. Les donn?s ont ?t? obtenus par des interviews semi-structr?es. On a analis? les changements qui sont arriv?s dans les gestions du SESI et les comp?tences qui sont ?xig?es de l?assistant social ; l?influence du milieu socio-occupationel sur l?action professionnelle et sur le processus de construction/reconstruction de comp?tences; l?agrandissement de demandes institutionnelles pour l?assistant social par rapport ? la prestation de services ; aussi que la constatation de l?importance de ce professionnel, sa hardiesse, mais aussi quelques limites et d?fis affront?s face ? la qualification stimul? par le SESI, en amenant le professionnel dans un processus contradictoire de qualification et disqualification professionelle
O estudo sobre o processo de constru??o/reconstru??o das compet?ncias do assistente social sob a gest?o do SESI, Natal, Rio Grande do Norte, a partir de meados dos anos 90 reafirmou a perspectiva de que esse processo ? resultado tanto de determina??es macrossociet?rias presentes de forma particular no Brasil, quanto da forma em que o assistente social, profissional inscrito na divis?o social e t?cnica do trabalho, desenvolve o seu aprimoramento t?cnico e intelectual em meio a um cen?rio de reestrutura??o produtiva que exige um novo perfil de trabalhador diante da crise do capital e do Estado. A pesquisa, de natureza qualitativa e quantitativa, efetivou-se atrav?s da combina??o entre pesquisa bibliogr?fica e emp?rica.Os sujeitos foram oito assistentes sociais e seis trabalhadores da ?rea administrativa do SESI, Natal/RN. A coleta de dados foi obtida por meio de entrevistas semi- estruturadas. Foram analisadas as mudan?as ocorridas em termos da gest?o do SESI e das compet?ncias exigidas do assistente social; a influ?ncia do espa?o s?cio-ocupacional sobre a a??o profissional e sobre o processo de constru??o/reconstru??o de compet?ncias; o alargamento de demandas institucionais para o assistente social no ?mbito da presta??o de servi?os; bem como a constata??o da import?ncia desse profissional, sua ousadia, mas tamb?m alguns limites e desafios enfrentados diante da qualifica??o incentivada pelo SESI que ingressa o profissional num processo contradit?rio de qualifica??o e desqualifica??o profissional
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Pivaro, Gabriel Fernando. "Redução da taxa de queda de chamada em rede celular GSM por meio de ajustes dos parâmetros de cobertura." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/18/18155/tde-30072008-100317/.
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Um estudo sobre as principais causas de quedas de chamadas em célula de rede móvel GSM é realizado por meio da análise estatística do tráfego. O objetivo é minimizar o efeito dessas causas, por meio da alteração de parâmetros de cobertura, como controle dinâmico de potência, borda de cobertura entre células e definição correta de células vizinhas. Para uma operadora celular reduzir a taxa de queda de chamadas (TQC), por intermédio da otimização de parâmetros de cobertura, alterados via comandos remotos, elimina os custos com alterações físicas, como altura das antenas e instalações de novas estações rádio base. Entretanto, alterações de parâmetros devem ser cuidadosamente realizadas, pois podem degradar outros indicadores e acarretar redução da área de cobertura e do tráfego. As duas principais causas da TQC são as quedas repentinas, ocasionadas por falha nos equipamentos envolvidos, ou comportamento dos assinantes e falha na execução do handover e as quedas devido ao nível baixo de sinal na interface aérea. Neste trabalho, com base em dados estatísticos do tráfego na rede GSM, foi escolhida uma célula operando em 900 MHz que apresentava alta TQC. Ajustando os parâmetros de cobertura, a TQC mensal passou de 8,6% para 1,6% e não houve degradação nos demais indicadores de desempenho.A study about the main causes of dropped calls in mobile network cell GSM is made by means of statistical traffic analysis. The aim is to minimize the effect of these causes through coverage parameters changes, such as dynamical potency control, coverage border between cells, correct definition of neighboring cells. The reduction of dropped call rate by means of optimization of coverage parameters, changed via remote commands, eliminates costs with physical changes, such as the height of the antennas and installation of new radio base station. Parameter changes, however, must be carefully made because they can degrade other indicators and bring coverage area and traffic reduction. The two main causes of dropped call are sudden loss of connection, due to failure in the equipment used, behavior of subscribers and the failure in handover and drops due to the low signal strength in the air interface. In this study, based on statistical data of GSM traffic, a cell operating in 900 MHz that presented high dropped call rate was chosen. Adjusting the coverage parameters, the monthly dropped call rate went from 8.6% to 1.6% and there wasn\'t any degradation of any other performance indicators.
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Chenu, Tournier Marc. "Contribution à l'utilisation des techniques de traitement d'antenne dans un système de radiocommunication numérique : application à l'UMTS et au GSM." Cachan, Ecole normale supérieure, 2000. http://www.theses.fr/2000DENS0039.
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Les besoins sans cesse croissants de transmission de l'information nécessitent une utilisation efficace des ressources fréquentielles. Les transmissions radioélectriques s'effectuent au travers de canaux de propagation qui, lorsque les débits sont importants, dégradent de façon sévère les signaux émis. Ce phénomène, couple avec une volonté de partager au mieux le spectre, a amené le cdma à être choisi comme la technique d'accès multiple des futurs systèmes de téléphonie mobile. Afin de garantir de bonnes performances aux systèmes cdma dans le contexte radio-mobile, il est indispensable d'utiliser des techniques de démodulations avancées ainsi que d'avoir une bonne connaissance des canaux de propagation. Afin de garantir la meilleure qualité de transmission possible, nous développons le récepteur qui estime les séquences de symboles émises les plus probables. Malheureusement, ce récepteur est d'une complexité algorithmique trop importante et, en pratique, il est nécessaire de développer des structures sous optimales. Ces récepteurs sous optimaux sont développes en introduisant de nouveaux critères permettant d'obtenir une complexité de traitement inférieure a celle du récepteur optimal. Les performances de ces divers récepteurs sont ensuite comparées en termes de taux d'erreur binaire. La mise en ouvre de récepteurs coopératifs nécessite la connaissance du canal de propagation. Nous développons différentes techniques d'estimation des canaux exploitant au mieux la connaissance des systèmes. Ces estimateurs de canaux sont développes au sens du maximum de vraisemblance en les adaptant a la connaissance des signaux transmis et ce dans un cadre MIMO (multiple input multiple output). Nous développons dans les différents cas les études de performances, les bornes de Cramer-Rao et nous montrons que les estimateurs proposes sont efficaces a fort rapport signal sur bruit (rsb).
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SHARMA, KRISHNA KUMAR. "IMPACT OF GST ON VARIOUS CONSTRUCTION PROJECTS." Thesis, 2019. http://dspace.dtu.ac.in:8080/jspui/handle/repository/16457.
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Introduction of Goods & Service Tax has made large scale changes in the working pattern of all the sectors of Indian Economy. The Construction Sector, often known as an “unorganized sector” has been hit by it the most as in construction sector, there are large number of activities involved, a big budget is put up initially, knowledge regarding the document management as well as the management of financial aspects is not done as per the required terms. Often there are shortcuts taken to deal with the tax enhancing activities, which is making the construction industry prone to the bad effects of GST on its working and is regularizing the unorganized sector. There are myths that construction sector is facing a slow down due to GST, there is a rise in the cost of materials, machinery as well as man power due to GST, but the actual scenario is being studied by taking an existing building if construction as per the old system of taxation and if the same is constructed as per the GST regime. The difference in the cost is calculated on unit basis to check the effects of GST on Construction Sector.
. Goods and Service Tax GST is all set to be a game changer for the Indian economy. The tax is expected to reduce the concept of ‘tax on tax’, increase the gross domestic product of the economy and reduce prices. In India, there are different indirect taxes applied on goods and services by central and state government. GST is intended to include all these taxes into one tax with seamless ITC and charged on both goods and services. For the introduction of GST, the Government needs to get the Constitution Amendment Bill passed so that the proposed objective of subsuming all taxes and allowing states to tax subjects in Union list and vice versa is achieved. Without these powers, it is not legally possible to move towards GST. Conceptually GST is expected to have numerous benefits like reduction in compliances in the long run since multiple taxes will be replaced with one tax. It is expected to bring down prices and hence the inflation since it will remove the impact of tax on tax and enable seamless credit. It is expected to generate revenue for the country as the tax base will increase as the GST rate will be somewhere around 27% with both goods and services covered. It is also expected to make exports from India competitive and India a preferred destination for foreign investment since GST is a globally accepted tax. Unless the issues relating to GST has been overcome, the GST would become a bare wall without any scripts to describe in future.
Books on the topic "SERVICE TAX (GST)"
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1943-, Mitchener Donald G., and Deloitte & Touche., eds. GST impact: The final countdown. Don Mills, Ont: R. De Boo, 1990.
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Choong, Kwai Fatt. GST handbook for legal practice. [Petaling Jaya]: Sweet & Maxwell, 2014.
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Excise, Canada Customs and, ed. GST, goods and services tax: Completion guide and form for registrant public service bodies' rebate. [Ottawa]: Revenue Canada, Customs and Excise, 1992.
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India) ASSOCHAM National Conference on Goods & Service Tax (2011 New Delhi. GST beyond growth: Highlights of the ASSOCHAM national conference on Goods & Service Tax (GST) held on 22nd July, 2011 in New Delhi. New Delhi: Associated Chambers of Commerce and Industry of India, 2011.
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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for taxi and limousine operators. [Ottawa, Ont.]: Revenue Canada, Customs and Excise, 1990.
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Excise, Canada Customs and, ed. GST, goods and services tax: Guide to the GST tax return for registrants. [Ottawa]: Revenue Canada, Customs and Excise, 1990.
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Canada. Library of Parliament. Research Branch., ed. The GST: An overview of some alternatives. [Ottawa]: Library of Parliament, Research Branch, 1994.
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Excise, Canada Customs and. GST : Goods and Services Tax : elections and applications. [Ottawa]: Revenue Canada, Customs and Excise, 1990.
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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for charities. [Ottawa, Ont.]: Revenue Canada, Customs and Excise, 1990.
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Excise, Canada Customs and, ed. GST Goods and Services Tax: Information for farmers. [Ottawa, Ont.]: Revenue Canada, Customs and Excise, 1990.
Find full textBook chapters on the topic "SERVICE TAX (GST)"
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Shome, Parthasarathi. "Goods and Services Tax (GST): India Case Study." In Taxation History, Theory, Law and Administration, 271–85. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_24.
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Saidi, Suriyani, and Mukaramah Harun. "Goods and Services Tax (GST) Transition to Sales and Services Tax (SST): Impact on the Welfare of B40 and M40 Households in Malaysia." In Charting a Sustainable Future of ASEAN in Business and Social Sciences, 545–54. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-3859-9_47.
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Pachpande, Priti, and Sham Bachhav. "One Nation One Tax." In Indian Business Case Studies Volume IV, 47—C7.P37. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192869401.003.0007.
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Abstract The Impact and Relevance of the GST (One tax) Bill Goods and Services Tax will be instrumental in helping the GDP of India to grow by 2%. The GST also offers a solution to the multinationals as it breaks down the indirect tax structure into one single tax payable by the companies. Although the states have feared loss of fiscal powers, the Constitutional amendment bill has promised to solve this by giving compensation packages for three years for any kind of revenue loss. The bill has proposed to have GST council wherein all union and state ministers in charge of finance will be on an equal footing. It will also have a dispute settlement authority to mitigate the tensions between the centre and state smoothly. One main contention for the state in the GST is the inclusion of petroleum products. The current consensus on this is that the states will continue to levy sales tax/VAT on these with the exception of imports and inter-state trade. The main function of the GST is to transform India into a uniform market by breaking the current fiscal barrier between states. Thus the GST will facilitate a uniform tax levied on goods and services across the country. Currently, the indirect tax system in India is complicated with overlapping taxes levied by the Centre and the State separately. Framework of the GST will replace indirect taxes. The GST will have a ‘dual’ structure, which means it will have two components—the Central GST and the State GST. They will both have separate powers to legislate and administer their respective taxes. Thus equally empowering both. Taxes such as excise duty, service, central sales tax, VAT (value added tax), entry tax, or octroi will all be subsumed by the GST under a single umbrella. With passing of the GST bill, we can expect a climate of improved tax compliance. Thus, the GST will basically have only three kinds of taxes, Central, State, and another called the integrated GST to tackle inter-state transactions.
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Banerjee, Tuhin. "E-Commerce." In Advances in Electronic Commerce, 158–69. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3787-8.ch010.
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The growth of e-commerce in India has been substantial in the last decade. The growth of the sector has been affected by the number of issues in indirect taxation. The introduction of goods and service tax (GST) is expected to smooth the taxation for e-commerce operators. This chapter examines the key aspects of GST including existing taxes which would be replaced by GST, registration in GST, taxable event under GST, valuation in GST, payment process in GST, refund and audit in GST, and compliance process in GST. The chapter concludes that GST will ease doing business for e-commerce operators by providing a unified framework for indirect taxation.
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Garima. "From Inception to Implementation." In Advances in Electronic Commerce, 123–41. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3787-8.ch008.
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Goods and service tax (GST) is a partially centralized and unified indirect taxation system on goods and services, which will sculpt India as a one common market place. GST on one side is being regarded as a paradigm shift in Indian taxation system, as it will comprehend all the indirect taxes levied on manufacturing, sale, and consumption of goods and services across pan India while on the other side there is lot of commotion over its implementation as it is generally perceived that it will bring no benefit for the country as a whole and rather will create more ambiguity cross state and center. Taking cognizance of the shift in the Indian taxation structure and emergence of the GST, the present chapter addresses this dilemma and contradictions by commenting on the various aspects and impacts of GST, specifically on the Indian e-commerce industry.
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"Goods and Services Tax (‘GST’)." In Essential Professional Conduct: Legal Accounting, 89–90. Routledge-Cavendish, 2001. http://dx.doi.org/10.4324/9781843140948-13.
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Gupta, Manish, and Tara Chand Gupta. "Online Management of the Goods and Services Tax." In Advances in Electronic Commerce, 142–57. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3787-8.ch009.
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This chapter is about goods and services tax (GST), the tax reform by the Government of India. GST seeks to bridge the gaps between different types of taxes and provide a common platform under the “one India one tax” initiative of the Indian government. The objective of this chapter is not only to understand it but also to comprehend the challenges the various stakeholders of GST would face. Moreover, this chapter discusses the key benefits to its stakeholders. The online system of GST has also been covered in detail.
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Shettigar, Jagadish, and Pooja Misra. "Fine-Tuning of GST." In Resurgent India, 125—C2.13.P4. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192866486.003.0024.
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Abstract Goods and Services Tax (GST) implemented in 2017, one of the biggest tax structure reforms in the country, proved to be a game-changer and aimed at moving India into the next phase of economic growth. In the backdrop of the pandemic, post the lockdown announced in March 2020, October 2020 was the first month that witnessed GST surpassing Rs. 1.05 lakh crore, the highest recorded since February 2020. However, the key point that needs to be addressed now was: Any new reformative measure comes with its bag of teething issues. The chapter discusses that in the case of the revolutionary GST reform has India overcome the initial problems or is fine- tuning still required?
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Bagchi, Amaresh. "Towards GST: Choices and Trade-offs." In Evolution of Goods and Services Tax in India, 36–44. Cambridge University Press, 2019. http://dx.doi.org/10.1017/9781108564120.003.
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Rao, R. Kavita, and Sacchidananda Mukherjee. "Conclusion: Impact of GST and What Might Happen." In Evolution of Goods and Services Tax in India, 182–96. Cambridge University Press, 2019. http://dx.doi.org/10.1017/9781108564120.011.
Full textConference papers on the topic "SERVICE TAX (GST)"
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"Implementation of Goods and Service Tax (GST): An Analysis on ASEAN States using Least Squares Dummy Variable Model (LSDVM)." In International Conference on Economics, Education and Humanities. International Centre of Economics, Humanities and Management, 2014. http://dx.doi.org/10.15242/icehm.ed1214073.
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Kumar, Rakesh, Samta Kathuria, Rupa Khanna Malholtra, Anil Kumar, Anita Gehlot, and Kapil Joshi. "Role of Cloud Computing in Goods and Services Tax(GST) and Future Application." In 2023 International Conference on Sustainable Computing and Data Communication Systems (ICSCDS). IEEE, 2023. http://dx.doi.org/10.1109/icscds56580.2023.10104597.
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Zainal, Rozlin. "The Effects of GST (Goods and Services Tax) on Construction Capital Costs and Housing Property Prices." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.49.
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Kumar, Rakesh, Rupa Khannna Malholtra, and CA Neha Grover. "Review on Artificial Intelligence Role in Implementation of Goods and Services Tax(GST) and Future Scope." In 2023 International Conference on Artificial Intelligence and Smart Communication (AISC). IEEE, 2023. http://dx.doi.org/10.1109/aisc56616.2023.10085030.
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Wilson, N. J. "Developing the Rolls-Royce Tay." In ASME 1988 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1988. http://dx.doi.org/10.1115/88-gt-302.
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Description & Application The paper traces the evolution of the Tay engine, launched in response to the requirement for an engine suitable for powering a FAR Part 36 Stage 3 noise compliant aircraft in the 70–100 seat range. The engine, which is derived from the Spey (RB183) MK 555 installed in the Fokker F28 aircraft, incorporates several latest technology features a number of which are already in service in large turbofan engines. Modularity and maintainability are key areas which have been addressed in the design of the engine; these are discussed in regard to operation in service. Results, Conclusions & General Observations The eight engine/two year development programme from first engine run to Type Approval by the United Kingdom Civil Aviation Authority is reviewed with detail description of some of the more important and interesting tests. Certification by the US Federal Aviation Administration was subsequently achieved under reciprocal cross-validation procedures. Flight certification of the two lead aircraft applications is now complete. With completion of type certification of the baseline engine and production deliveries now underway, attention is being turned to growth derivative versions of the engine: an uprated version, due to come on stream late 1988 in an increased weight version of the Fokker 100 has now commenced its certification programme — and further growth capabilities are being explored.
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Trenevska Blagoeva, Kalina, Marina Mijoska Belsoska, and Marija Trpkova-Nestorovska. "MOBILE BANKING ADOPTION ANALYSIS IN NORTH MACEDONIA USING TAM." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0023.
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Followed by the mobile technology development and high rate of mobile internet usage worldwide, mobile banking has become prominent technological innovation in the banking sector giving a competitive edge over traditional banking. Smartphones and mobile technologies are becoming increasingly available and affordable in North Macedonia in recent years, and many banks are providing banking services to customers via smartphones. The adoption of mobile banking in the country has not reached its full potential yet and has been at its early stage of adoption. However, not many studies investigate determinants of mobile banking adoption which may help banks to design more suitable mobile services for customers and increase the m-banking adoption in the country. This study is the first attempt to fill this gap by examining determinants that affect consumer intention to use mobile banking services in the country, as developing country. To get insights regarding the user adoption of m-banking services in the country, a survey was conducted among more than 150 mobile users. This study proposes a mobile banking user adoption research model based on the Technology Acceptance Model (TAM), and beside basic constructs (perceived ease of use, perceived usefulness and behavioral intention to use) it integrates social image, trust and risk that are specific for mbanking. The results of the empirical study are supporting the proposed basic constructs of the model and some specific relationships are unveiled. This research is a holistic approach representing a solid base for future studies on the adoption of new technologies in the country. Its originality and practical implications are reflected in determining the significance of additional constructs that are specific for m-banking. From practitioner’s viewpoint, this research offers valuable insights for developing m-banking solutions.
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Hasselqvist, Magnus. "TMF Crack Initiation Lifing of Austenitic Carbide Precipitating Alloys." In ASME Turbo Expo 2004: Power for Land, Sea, and Air. ASMEDC, 2004. http://dx.doi.org/10.1115/gt2004-54333.
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Recent work within DDIT has shown that Ni base superalloys like HAYNES230, Co base superalloys like HAYNES188, super stainless steels like HAYNES HR-120, and stainless steels like 253MA are similar from a materials modelling point of view. They are austenitic, delivered solutioned, and precipitate secondary carbides and other brittle phases in service and during cyclic tests at elevated temperature. These new phases result in a significantly reduced RT ductility, while the high temperature ductility is at most moderately reduced. Therefore, TMF cycles, which repeatedly go down to low temperatures, see an embrittled alloy whereas LCF tests at Tmax (in the TMF cycle) do not. This suggests that the classical use of LCF data at Tmax might given non-conservative life estimates. Literature studies and materials testing have confirmed that TMF data may be well below LCF data at Tmax verifying the non-conservatism of the classical methodology. Furthermore, the cyclic life tends to decrease with decreasing Tmin in TMF tests, and IP TMF is usually more detrimental than OP TMF due to creep-fatigue interaction. While standard TMF tests are closer to reality than LCF tests, we are still not certain that they capture all detrimental effects under component cycling, and are running additional, carefully planned, TMF tests on aged specimen at low Tmin values to improve the analysis. More tests, especially biaxial IP TMF tests, will eventually be needed to get a comprehensive picture. A new TMF data backed model has, however, already shown a higher precision when compared with service experience than the classical creep-fatigue methodology which is calibrated with LCF data at Tmax. Further testing and analysis will enable us to refine the TMF model and extend it to additional ACP alloys. The main input to the TMF model is the stabilised inelastic strain range, as calculated by the constitutive model described in an earlier ASME Turbo paper, GT2002-30659.
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Bakken, Lars E., and Roald Skorping. "Optimum Operation and Maintenance of Gas Turbines Offshore." In ASME 1996 International Gas Turbine and Aeroengine Congress and Exhibition. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-gt-273.
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At present, offshore gas turbines are operated encouraging high thermal efficiency and low power consumption. High thermal efficiency normally demands operation close to full load, which may increase the emission of specific components. The present emission tax on CO2 has a substantial impact on gas turbine operation and maintenance costs. At present, it is of great importance to include the influence of emission taxes by focusing on optimum energy operation and maintenance. The influence of gas turbine degradation on operating costs is high. Analysis based on operational experience and field test performance data show an extra cost due to deterioration up to NOK 4.5 million a year. To obtain optimum energy operation and maintenance for the gas turbine drivers on Sleipner A, analysis and developments are based on: • on-line condition monitoring, to detect machinery condition and component degradation • prediction routines, to forecast degradation “development” as a function of time • optimisation routines, to predict optimum intervention time based on operating and maintenance costs • sensitivity analysis, including site performance correction to actual operating condition The developed procedure has resulted in increased flexibility and availability, in addition to reduced operating and maintenance costs. Total potential savings are estimated up to NOK 2.5 mill. per gas turbine a year. The system forms an important tool in future operation of the 60 gas turbines in present service.
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Liu, Miao, and Wenjun Wang. "Analysis of antibiotic purchasing service design based on SAPAD-AHP method." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002124.
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In the medical field, more than half of people will choose antibiotics for self-medication, they believe that antibiotics can be used for illnesses such as colds and fevers, or even for viral infections, which accelerates bacterial immunity to antibiotics. Misuse of antibiotics is not only unhelpful, but can damage the organism in a variety of ways that can lead to drug resistance, drug toxicity and allergic reactions. Worldwide, hundreds of thousands of people die each year due to bacterial resistance. In China, the use of antibiotics is even higher in outpatient and inpatient settings. The misuse of antibiotics poses a serious threat to the effectiveness of their use. In order to raise awareness of the dangers of antibiotic misuse, reduce people's choice of non-essential antibiotic medication, and expand and improve monitoring of health care institutions, this study introduces the SAPAD model and AHP to tap into users' real needs and complete a study of users' service design system for antibiotic drug purchase.The article uses observation method, user interview method and questionnaire method in the early stage to get the process of users' medicine purchase in common flu. Based on the SAPAD model framework, the user behavior is disassembled, and the people and things involved in the drug purchase process are listed to complete the mapping of behavior-object-meaning. The study obtained meaning clusters by clustering analysis of meaning layers, and combined with AHP to calculate the weight of each meaning cluster to derive core meaning clusters. The SAPAD model is a user-centered model framework for solving practical problems, which can start from the user's behavior, analyze, cluster and reorganize the meaning behind the behavior layer by layer, and finally dig into the user's real needs; the AHP method combines qualitative and quantitative analysis, and is highly logical and scientific, which can be applied to this topic The effective combination of SAPAD model and hierarchical analysis can gradually quantify the qualitative analysis and obtain more objective research results, which provides new ideas for the theoretical research framework of service design.This study completes the construction of meaning-based objects through the mapping of core meaning clusters to objects. The research process analyzes the key behaviors of users in purchasing drugs in common influenza, and obtains four semantic level meaning clusters through cluster analysis, namely "want to buy drugs quickly and correctly", "want to fully understand the effects of drugs", "want doctors to provide advice on appropriate medication" and "want to raise awareness of antibiotic medications". The study used AHP to analyze the meaning clusters and calculated the weights of each level to obtain the core meaning clusters of "buy the right medicine quickly", "get the right medication diagnosis", and "understand the effect of the medicine".The study reconstructed the service design system for users to purchase drugs in the process of common influenza through user requirements, summarized the key design elements, and improved the service function modules of online drug purchase and online consultation and advice.This study combines SAPAD model and AHP to design research on the user's antibiotic purchase process. Through the SAPAD model, we deeply study the user behavior, get the mapping of user behavior and meaning, and combine the quantitative research of AHP to get the core meaning cluster "quickly buy the right medicine", "get the right diagnosis of medication" and "understand the effect of medication", which guide the design of the service system of user's medication purchase process and the design of the APP for online medication purchase consultation. The SAPAD-AHP method in this study improved the function of the service system for antibiotic purchase process, and the designed output APP effectively improved the user's knowledge on the cautious use of antibiotics, strengthened the supervision of doctors' prescribing of antibiotics, and provided an effective solution to improve the problem of excessive use of antibacterial drugs in primary care institutions and rural areas.
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Oltra Badenes, Raul, Vicente Guerola-Navarro, and Hermenegildo Gil-Gomez. "Activity proposal for the improvement of transversal competence “Knowledge of contemporary problems” in a university subject." In INNODOCT 2020. Valencia: Editorial Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/inn2020.2020.11792.
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The sole proprietorship enterprise, in its legal form of Autonomous Worker, is one of the most frequent and important today. Both for its tax obligations, as for the specific functional and management characteristics, as well as for its relevance in the services sector, it is interesting for the students to know and to assess their details and peculiarities In the planning guide of very few subjects the special characteristics of this business model are detailed, so we think it is interesting to dedicate a practical session to know how different the management of an Autonomous Worker is from that of the rest of corporate legal forms. We sincerely believe that this practical session could improve the learning of the transversal competence “Knowledge of Contemporary Problems” by the students. We also believe that this will be a very interesting experience that will familiarize students with a business reality that they will undoubtedly find in the near future. We propose that the most appropriate format for this teaching activity is that of Active Learning, since it implies a greater active participation of students, with the expectation therefore of better learning outcomes. In this specific case, we propose that an Autonomous Worker, with some academic training in management and administration, attends to the practical session with the students of the subject, and a practical workshop is held in which simulate different aspects of working life and Business of an Autonomous Worker. The result of this activity proposal, and its greatest novelty with respect to other teaching courses, is the proposal of 7 concrete and specific blocks to work with students in "group dynamics" format, as well as the presence of an experienced external speaker with academic training enough, so that students effectively reach the development of the skill that this competence proposes. With that, students are expected to get actively involved and to learn what the professional life of this type of business model is.
Reports on the topic "SERVICE TAX (GST)"
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Raymond, Kara, Laura Palacios, Cheryl McIntyre, and Evan Gwilliam. Status of climate and water resources at Saguaro National Park: Water year 2019. Edited by Alice Wondrak Biel. National Park Service, December 2021. http://dx.doi.org/10.36967/nrr-2288717.
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Climate and hydrology are major drivers of ecosystems. They dramatically shape ecosystem structure and function, particularly in arid and semi-arid ecosystems. Understanding changes in climate, groundwater, and water quality and quantity is central to assessing the condition of park biota and key cultural resources. The Sonoran Desert Network collects data on climate, groundwater, and surface water at 11 National Park Service units in south-ern Arizona and New Mexico. This report provides an integrated look at climate, groundwater, and springs conditions at Saguaro National Park (NP) during water year 2019 (October 2018–September 2019). Annual rainfall in the Rincon Mountain District was 27.36" (69.49 cm) at the Mica Mountain RAWS station and 12.89" (32.74 cm) at the Desert Research Learning Center Davis station. February was the wettest month, accounting for nearly one-quarter of the annual rainfall at both stations. Each station recorded extreme precipitation events (>1") on three days. Mean monthly maximum and minimum air temperatures were 25.6°F (-3.6°C) and 78.1°F (25.6°C), respectively, at the Mica Mountain station, and 37.7°F (3.2°C) and 102.3°F (39.1°C), respectively, at the Desert Research Learning Center station. Overall temperatures in WY2019 were cooler than the mean for the entire record. The reconnaissance drought index for the Mica Mountain station indicated wetter conditions than average in WY2019. Both of the park’s NOAA COOP stations (one in each district) had large data gaps, partially due to the 35-day federal government shutdown in December and January. For this reason, climate conditions for the Tucson Mountain District are not reported. The mean groundwater level at well WSW-1 in WY2019 was higher than the mean for WY2018. The water level has generally been increasing since 2005, reflecting the continued aquifer recovery since the Central Avra Valley Storage and Recovery Project came online, recharging Central Arizona Project water. Water levels at the Red Hills well generally de-clined starting in fall WY2019, continuing through spring. Monsoon storms led to rapid water level increases. Peak water level occurred on September 18. The Madrona Pack Base well water level in WY2019 remained above 10 feet (3.05 m) below measuring point (bmp) in the fall and winter, followed by a steep decline starting in May and continuing until the end of September, when the water level rebounded following a three-day rain event. The high-est water level was recorded on February 15. Median water levels in the wells in the middle reach of Rincon Creek in WY2019 were higher than the medians for WY2018 (+0.18–0.68 ft/0.05–0.21 m), but still generally lower than 6.6 feet (2 m) bgs, the mean depth-to-water required to sustain juvenile cottonwood and willow trees. RC-7 was dry in June–September, and RC-4 was dry in only September. RC-5, RC-6 and Well 633106 did not go dry, and varied approximately 3–4 feet (1 m). Eleven springs were monitored in the Rincon Mountain District in WY2019. Most springs had relatively few indications of anthropogenic or natural disturbance. Anthropogenic disturbance included spring boxes or other modifications to flow. Examples of natural disturbance included game trails and scat. In addition, several sites exhibited slight disturbance from fires (e.g., burned woody debris and adjacent fire-scarred trees) and evidence of high-flow events. Crews observed 1–7 taxa of facultative/obligate wetland plants and 0–3 invasive non-native species at each spring. Across the springs, crews observed four non-native plant species: rose natal grass (Melinis repens), Kentucky bluegrass (Poa pratensis), crimson fountaingrass (Cenchrus setaceus), and red brome (Bromus rubens). Baseline data on water quality and chemistry were collected at all springs. It is likely that that all springs had surface water for at least some part of WY2019. However, temperature sensors to estimate surface water persistence failed...
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Whitaker, Stephen. Rocky intertidal community monitoring at Channel Islands National Park: 2018–19 annual report. National Park Service, August 2023. http://dx.doi.org/10.36967/2299674.
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Channel Islands National Park includes the five northern islands off the coast of southern California (San Miguel, Santa Rosa, Santa Cruz, Anacapa, and Santa Barbara Islands) and the surrounding waters out one nautical mile. There are approximately 176 miles of coastline around the islands, about 80% of which is composed of rock. The diversity and undisturbed nature of the tidepools of this rocky coastline were recognized as special features of the islands in the enabling legislation. To conserve these communities unimpaired for future generations, the National Park Service has been monitoring the rocky intertidal communities at the islands since 1982. Sites were established between 1982 and 1998. Site selection considered visitation, accessibility, presence of representative organisms, wildlife disturbance, and safety. This report summarizes the 2018–2019 sampling year efforts (from November 2018 to April 2019) and findings of the Channel Islands National Park Rocky Intertidal Community Monitoring Program. Specific monitoring objectives are 1) to determine the long-term trends in percent cover of key sessile organisms in the rocky intertidal ecosystem, and 2) to determine population dynamics of black abalone (Haliotis cracherodii), owl limpets (Lottia gigantea), and ochre sea stars (Pisaster ochraceus). Objectives were met by monitoring percent cover of core species in target intertidal zones using photoplots and transects, and by measuring size frequency and abundance of black abalone, owl limpets, and sea stars using fixed plots or timed searches. Twelve key species or assemblages, as well as the substrate, tar, have been monitored twice per year at 21 sites on the five park islands as part of the rocky intertidal community monitoring program. Fixed photoplots were used to monitor the percent cover of thatched and acorn barnacles (Tetraclita rubescens, Balanus glandula/Chthamalus spp., respectively), mussels (Mytilus californianus), rockweeds (Silvetia compressa, and Pelvetiopsis californica (formerly Hesperophycus californicus), turfweed (Endocladia muricata), goose barnacles (Pollicipes polymerus) and tar. Point-intercept transects were used to determine the percent cover of surfgrass (Phyllospadix spp.). Information about size distribution (i.e., “size frequency” data) was collected for owl limpets in circular plots. Size distribution and relative abundance of black abalone and ochre sea stars were determined using timed searches. The maximum number of shorebirds and pinnipeds seen at one time were counted at each site. The number of concession boat visitors to the Anacapa tidepools was collected and reported. All sites were monitored in 2018–2019. This was the third year that we officially reduced our sampling interval from twice per year (spring and fall) to once in order to streamline the program and allow for the implementation of additional protocols. Weather conditions during the site visits were satisfactory, but high wind coupled with strong swell and surge limited or prevented the completion of some of the abalone and sea star searches. The percent cover for most key species or assemblages targeted in the photoplots was highly variable among sites. Mussel (Mytilus californianus) cover remained below average at Anacapa and Santa Barbara Islands. Record or near record low abundances for Mytilus were measured at Middle West Anacapa (Anacapa Island), Harris Point (San Miguel Island), Prisoner’s Harbor (Santa Cruz Island), and Sea Lion Rookery (Santa Barbara Island) sites. The only site that appeared to have above average Mytilus cover was Scorpion Rock on Santa Cruz Island. All other sites had mussel cover near or below the long-term mean. Qualitatively, Mytilus recruitment appeared low at most sites. Both rockweed species, Silvetia compressa and Pelvetiopsis californica (formerly Hesperophycus californicus), continued to decrease markedly in abundance this year at the majority of sites compared to combined averages for previous years. Fossil Reef and Northwest-Talcott on Santa Rosa Island, Sea Lion Rookery on Santa Barbara Island, and South Frenchy’s Cove on Anacapa Island were the only sites that supported Silvetia cover that was near the long-term mean. No sites exhibited above average cover of rockweed. Extremely high levels of recruitment for Silvetia and Pelvetiopsis were documented at many sites. Most sites exhibited marked declines in S. compressa abundances beginning in the early 2000s, with little recovery observed for the rockweed through this year. Barnacle (Chthamalus/Balanus spp.) cover fell below the long-term means at all islands except Anacapa, where barnacle cover was slightly above average. Endocladia muricata abundances remained comparable to the grand mean calculated for previous years at Santa Barbara, Santa Cruz, and Santa Rosa Islands, while cover of the alga decreased slightly below the long-term means at Anacapa and San Miguel Islands. Black abalone (Haliotis cracherodii) abundances at the islands remain less than one percent of 1985 population levels. Zero abalone were found throughout the entire site at Landing Cove on Santa Barbara Island and South Frenchy’s Cove on Anacapa Island. Above average abundances relative to the long-term mean generated from post-1995 data were observed at all but five sites. Juvenile black abalone were seen at all islands except Santa Barbara. Ochre sea star (Pisaster ochraceus) populations crashed in 2014 at all monitoring sites due to Sea Star Wasting Syndrome, an illness characterized by a suite of symptoms that generally result in death. The mortality event was widely considered to be the largest mortality event for marine diseases ever seen. Beginning in June 2013, the disease swiftly and significantly impacted P. ochraceus (among other species of sea stars) populations along the North American Pacific coast from Alaska to Baja California, Mexico. By the beginning of 2014, P. ochraceus abundances had declined by >95% at nearly all Channel Islands long-term intertidal monitoring sites, in addition to numerous other locations along the West Coast. At various times during the past decade, extremely high abundances (~ 500 P. ochraceus) have been observed at multiple sites, and most locations have supported >100 sea stars counted during 30-minute site-wide searches. This year, abundances ranged 0–13 individuals per site with all but one site having fewer than 10 P. ochraceus seen during routine searches. Insufficient numbers of sea stars were seen to accurately estimate the size structure of P. ochraceus populations. Only two juveniles (i.e., <50 mm) were observed at all sites combined. Giant owl limpet densities in 2018–2019 were comparable or slightly above the long-term mean at seven sites. Exceptionally high densities were measured at Northwest-Talcott on Santa Rosa Island, Otter Harbor on San Miguel Island, and Willows Anchorage on Santa Cruz Island. The sizes of L. gigantea this year varied among sites and islands. The smallest L. gigantea were observed at Otter Harbor followed closely by Willows Anchorage and Anacapa Middle West, and the largest were seen at Northwest-Talcott. Temporally, the mean sizes of L. gigantea in 2018–2019 decreased below the long-term mean at each island except Anacapa. Surfgrasses (Phyllospadix spp.) are typically monitored biannually at two sites each on Santa Cruz and Santa Rosa Islands. Beginning in 2015, all transects at each of the monitoring sites were only sampled once per year. At East Point on Santa Rosa Island, the conditions were not conducive to sampling the surfgrass transects, but qualitatively, percent cover of surfgrass appeared to be near 100% on all three transects. Relative to past years, cover of surfgrass increased above the long-term mean at Fraser Cove on Santa Cruz Island, fell slightly below the mean at Trailer on Santa Cruz Island, and remained approximately equivalent to the mean at the two Santa Rosa Island sites. Overall, the abundance and diversity of shorebirds in 2018–2019 at all sites appeared similar to observations made in recent years, with the exception of elevated numbers of brown pelicans (Pelecanus occidentalis) observed at East Point on Santa Rosa Island. Black oystercatchers (Haematopus bachmani) were the most ubiquitous shorebird seen at all sites. Black turnstones (Arenaria melanocephala) were not common relative to past years. Pinniped abundances remained comparable in 2018–2019 to historical counts for all three species that are commonly seen at the islands. Harbor seals (Phoca vitulina) were seen in the vicinity of eight sites this year. As in past years, harbor seals were most abundant at Otter Harbor and Harris Point on San Miguel Island. Elephant seals (Mirounga angustirostris) were seen at six sites during the year, where abundances ranged 1–5 individuals per location. California sea lions (Zalophus californianus) were common at Santa Barbara Island; 117 individuals were observed at Sea Lion Rookery. Sea lion abundances were higher than usual at Harris Point (N = 160) and Otter Harbor (N = 82) on San Miguel Island. Relative to past years, abundances this year were considered average at other locations.