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Artículos de revistas sobre el tema "GST"

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Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 11 de septiembre de 2023

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1

Krajcevski, Pavel, Srihari Pratapa y Dinesh Manocha. "GST". ACM Transactions on Graphics 35, n.º 6 (11 de noviembre de 2016): 1–10. http://dx.doi.org/10.1145/2980179.2982439.

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Helfer, R. y G. Taeschler. "GST". Schweizer Archiv für Tierheilkunde 154, n.º 6 (1 de junio de 2012): 266–69. http://dx.doi.org/10.1024/0036-7281/a000344.

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Hutchinson, Dan. "GST UPDATE". Australian Veterinary Journal 78, n.º 6 (junio de 2000): 372. http://dx.doi.org/10.1111/j.1751-0813.2000.tb11804.x.

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4

Katzman, Neil Bernard. "GST Rebates". Canadian Pharmacists Journal / Revue des Pharmaciens du Canada 139, n.º 4 (julio de 2006): 7. http://dx.doi.org/10.1177/171516350613900404.

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5

Lasnier, Elisabeth. "Alpha GST". EMC - Biologie Médicale 1, n.º 1 (enero de 2006): 1–2. http://dx.doi.org/10.1016/s2211-9698(06)76019-8.

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Douillet, Christelle, Beverly H. Koller y Miroslav Stýblo. "Metabolism of Inorganic Arsenic in Mice Lacking Genes Encoding GST-P, GST-M, and GST-T". Chemical Research in Toxicology 33, n.º 8 (23 de julio de 2020): 2043–46. http://dx.doi.org/10.1021/acs.chemrestox.0c00273.

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Ram, Nimishakavi. "GST Audit - "Questionnaire"". Management Accountant Journal 54, n.º 8 (31 de agosto de 2019): 36. http://dx.doi.org/10.33516/maj.v54i8.36-37p.

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N, Ramya. "Challenges of gst". Journal of Management and Science 7, n.º 2 (30 de junio de 2017): 334–37. http://dx.doi.org/10.26524/jms.2017.49.

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It has been long pending issue to streamline all the different types of indirect taxes andimplement a ―single taxation‖ system. This system is called as GST ( GST is the abbreviatedform of Goods & Services Tax). The main expectation from this system is to abolish allindirect taxes and only GST would be levied. As the name suggests, the GST will be leviedboth on Goods and Services.GST was first introduced during 2007-08 budget session. On 17th December 2014, the currentUnion Cabinet ministry approved the proposal for introduction GST ConstitutionalAmendment Bill. On 19th of December 2014, the bill was presented on GST in Loksabha.The Bill will be tabled and taken up for discussion during the coming Budget session. Thecurrent central government is very determined to implement GST Constitutional AmendmentBill.
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9

Anon, Anon. "Indirect Taxes - GST". Management Accountant Journal 55, n.º 3 (31 de marzo de 2020): 113. http://dx.doi.org/10.33516/maj.v55i3.113-114p.

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10

Krever, Rick. "The new GST". Monash Business Review 4, n.º 2 (julio de 2008): 46–48. http://dx.doi.org/10.2104/mbr08034.

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11

Einarson, M. B., E. N. Pugacheva y J. R. Orlinick. "GST Pull-down". Cold Spring Harbor Protocols 2007, n.º 8 (1 de agosto de 2007): pdb.prot4757. http://dx.doi.org/10.1101/pdb.prot4757.

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12

CORNWELL, MAX. "AFTER THE GST". Australian and New Zealand Journal of Family Therapy 14, n.º 1 (marzo de 1993): iii. http://dx.doi.org/10.1002/j.1467-8438.1993.tb00929.x.

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13

Kang, Seung-Gul, Heon-Jeong Lee, Jung-Eun Choi, Hyonggin An, MinKyu Rhee y Leen Kim. "Association study between glutathione S-transferase GST-M1, GST-T1, and GST-P1 polymorphisms and tardive dyskinesia". Human Psychopharmacology: Clinical and Experimental 24, n.º 1 (enero de 2009): 55–60. http://dx.doi.org/10.1002/hup.988.

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14

A, KHALEELUR RAHMAN y GANESH P. "Gst – an over view". Journal of Management and Science 7, n.º 2 (30 de junio de 2017): 234–38. http://dx.doi.org/10.26524/jms.2017.76.

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This paper is an analysis of what the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario and Explaining about taxation schemes, CGST, SGST, IGST, Tax rates, Effects, What are the taxes that replaces GST, When will be GST implementation, Registration process of GST, impact of GST tax, Documents requirements for GST, How will help GST to India and common Man, Why GST is important, What is The paper highlights the background, Prospectus and challenges in Implementation of Goods and services Tax (GST) in India. Finally, the paper examines and draws out a conclusion.
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15

Saad-Hussein, Amal, Mohgah Sh Abdalla, Wafaa Gh Shousha, Gehan Moubarz y Aya H. Mohamed. "Oxidative Role of Aflatoxin B1 on the Liver of Wheat Milling Workers". Open Access Macedonian Journal of Medical Sciences 2, n.º 1 (15 de marzo de 2014): 141–46. http://dx.doi.org/10.3889/oamjms.2014.026.

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Aim: The study aimed to estimate oxidative role of aflatoxin B1 (AFB1) on the liver in wheat milling workers. Materials and Methods: Case-control study was conducted to compare between the levels of AFB1/albumin (AFB1/alb), liver enzymes (ALT, AST, GGT, and ALP), P53, MDA, GST, SOD, zinc and vitamin C in 35 wheat milling workers and 40 control subjects. Results: Statistical analysis revealed that ALT, AST, GGT, ALP, P53, MDA, GST and SOD in workers were significantly elevated compared to their controls. In the milling workers, there were significant correlations between MDA levels and the levels of AST, GGT, and P53, while, P53 was inversely correlated with GST and SOD activities. There were significant correlations between Zn levels and GGT, GST and SOD activities, between vitamin C and GST activities, and vitamin C inversely correlated with MDA. Conclusion: The present study concluded that the oxidative stress of AFB1 elevated the MDA and the liver enzymes in wheat milling workers. GST has a crucial role in the detoxification of aflatoxin and SOD as a scavenger antioxidant increased in the workers to overcome the oxidative toxic effects of AFB1 on the liver of the workers, and roles of Zn and vitamin C were significant in activation of these processes.
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16

Mishra, Dr Arun Kumar. "The GST and Economic Growth". International Journal of Trend in Scientific Research and Development Volume-1, Issue-6 (31 de octubre de 2017): 761–64. http://dx.doi.org/10.31142/ijtsrd4596.

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17

Srivastava, Saurabh. "Analysis of Pre GST and Post GST Impact on Construction Industry". Siddhant- A Journal of Decision Making 19, n.º 3 (2019): 147. http://dx.doi.org/10.5958/2231-0657.2019.00018.1.

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18

Tiwari, Dr Ajay Krishna y Mr Devendra Singh Khatana. "Analytical Study of the Continuous Increase in Tax Collection Due to GST Recovery in the Indian Economy". International Journal for Research in Applied Science and Engineering Technology 10, n.º 4 (30 de abril de 2022): 2514–18. http://dx.doi.org/10.22214/ijraset.2022.41834.

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Abstract: The present research paper is based on in-depth research analysis of the continuous growth in tax collection due to GST collection in the Indian economy. GST was implemented on 01 July 2017 across the country under a single tax in the Indian economy. In April 2020 Till now the minimum GST collection was INR32172 crore whereas the highest ever GST collection was done. 141384 crores have happened in April 2021 (despite the second wave of the corona). GST compensation by the Center In the form of 23 states and 3 centers by taking loans on behalf of the states and union territories having legislative assemblies. Estimated compensation of INR 110000 crore in 20 installments between 23 October 2020 to 15 March 2021 in the governed territories. More than 100% of INR110208 crore was distributed. Apart from this, by 15 March 2021, all a loan of INR 106830 crore was raised by 28 states from the open market. Tax evasion in the GST regime Fake Input Tax Credit (ITC) has been a big problem since its inception. Even today not only normal Trade INR but also star exporting are evading tax by using fake ITC and defrauding the government. are putting In the last 02 financial year, the GST Council, in its many meetings, discussed many important issues like H. SN Code, Changes in the current structure of GST, Compulsory E-bill, a Cash deposit of GAT, GST Physical verification of registrations, action against CAs involved in fake invoices, GST refund, on receipt of bills Decisions were taken on reward, reduction in GST on electric vehicles, etc. Keywords: GST Collection, Indian economy, estimated compensation, Input Tax Credit, GST Council, GST refund.
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19

Sowkanthika, P., Maitreyee D. S., Joylene D’ Almeida, Shivashankara A. R., Avinash S. S., E. Premakumari y Malathi M. "Correlation of serum gamma-glutamyl transferase and serum glutathione-S-transferase with PAP smear as screening tests for cervical cancer". Biomedicine 43, n.º 3 (1 de julio de 2023): 855–58. http://dx.doi.org/10.51248/.v43i3.2834.

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Introduction and Aim: Papanicolaou (PAP) smear has been the test of choice in screening for cervical cancer. However, biochemical parameters such as enzymes have been analyzed for their use in screening, diagnosis and prognosis of cervical cancer and cervical pre-malignancy. In our study we aimed to analyse serum gamma-glutamyl transferase (GGT) and Glutathione–S- transferase (GST) in screening for cervical cancer and correlate these activities with PAP smear results. Materials and Methods: Women who tested positive (cases) or negative (controls) for PAP smear were the subjects of this study, and activities of GGT and GST were assayed in serum samples. Results: Serum GST was significantly lower among the cases when compared to controls (p=0.005) while serum GGT did not differ significantly between the two groups. There was no significant correlation between GGT and GST activities both in cases and controls. Conclusion: Serum GST showed statistically significant difference between newly diagnosed cases of cervical intraepithelial neoplasia and women testing negative for cervical intraepithelial neoplasia during screening. Further evaluation of serum enzymes as biomarkers for screening, diagnosis, and prognosis, with larger sample size and comparison between healthy controls, cervical premalignant lesions and cervical cancer are required. This would go a long way in establishing enzymes as sensitive biomarkers of cervical cancer.
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20

Rajaraman, Indira. "Parliament, demonetisation and GST". India Review 20, n.º 4 (8 de agosto de 2021): 451–67. http://dx.doi.org/10.1080/14736489.2021.1958585.

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21

Tang, Chris. "Australian GST update—2015". World Journal of VAT/GST Law 5, n.º 1 (2 de enero de 2016): 32–41. http://dx.doi.org/10.1080/20488432.2016.1161939.

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22

Mathew, Nisha, Muthuswami Kalyanasundaram y Kothandapani Balaraman. "GlutathioneS-transferase (GST) inhibitors". Expert Opinion on Therapeutic Patents 16, n.º 4 (24 de marzo de 2006): 431–44. http://dx.doi.org/10.1517/13543776.16.4.431.

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23

Trolliet, C. "GST: Was ist das?" Schweizer Archiv für Tierheilkunde 149, n.º 10 (1 de octubre de 2007): 437. http://dx.doi.org/10.1024/0036-7281.149.10.437.

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24

David, J. R. "MIF as a GST". Parasitology Today 9, n.º 9 (enero de 1993): 315–16. http://dx.doi.org/10.1016/0169-4758(93)90224-4.

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25

H.K.B. "Forum on Canadian GST". Learned Publishing 4, n.º 3 (1 de enero de 1991): 159–62. http://dx.doi.org/10.1002/leap/40051.

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26

Watanabe, Toshiyuki, Yoshihiko Ohashi, Toshiyuki Kosaka, Shingo Arakawa, Yukari Shibaya, Takashi Yamoto, Sunao Manabe y Wataru Takasaki. "Expression of the theta class GST isozyme, YdfYdf, in low GST dogs". Archives of Toxicology 80, n.º 5 (20 de octubre de 2005): 250–57. http://dx.doi.org/10.1007/s00204-005-0038-0.

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27

Kang, Seung-Gul, Young-Min Park, Leen Kim y Heon-Jeong Lee. "Association between Antipsychotic-Induced Restless Legs Syndrome and Glutathione S-Transferase Gst-M1, Gst-T1 and Gst-P1 Gene Polymorphisms". Sleep Medicine and Psychophysiology 22, n.º 1 (30 de junio de 2015): 25–29. http://dx.doi.org/10.14401/kasmed.2015.22.1.25.

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28

Mukherjee, Sacchidananda. "Whether States Have Capacity to Sustain Projected Growth in GST Collection During the GST Compensation Period?" Review of Market Integration 11, n.º 1-2 (abril de 2019): 30–53. http://dx.doi.org/10.1177/0974929219882130.

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Achieving harmonisation in design, structure and administration of taxes on goods and services was the major driving force behind the introduction of goods and services tax (GST) in India. Goods and services tax subsumes many taxes from both union and state tax bases. Achieving tax harmonisation in a federal system curtails fiscal autonomy of both the union and sub-national governments and therefore faces steep resistance. Revenue uncertainty associated with any tax reform is a major cause for concern for all governments and therefore the assurance of revenue protection given by the union government to states helped to achieve broad consensus in favour of GST. On average, state taxes subsumed under the GST used to contribute two-third of own tax revenue and finance one-third of total expenditure for general category states. Unlike the union government, states have limited taxation power (tax handles) to generate additional revenue to cope up with any major revenue shortfall on account of GST collection. Therefore, the revenue protection enshrined under the GST Compensation Act has played an important role behind introduction of GST in India. This has also helped the GST Council to experiment with design, structure and administration of GST during the GST compensation period (first 5 years of GST implementation) to moderate the impact of GST on Indian economy as well as facilitate ease of tax compliance. Given the ongoing shortfall in GST collection, many scholars believe that liberal GST revenue protection granted under the GST Compensation Act to states is unjustifiable. The GST compensation period will be over by June 2022, and thereafter GST collection of individual states is expected to depend on their tax capacity as well as tax effort. It is worthy to investigate whether states have tax capacity to sustain 14 per cent growth rate in tax collection, as projected in the GST Compensation Act. The objective of this article is to estimate tax capacity of the states with reference to major tax revenue subsumed under GST and see whether states could sustain 14 per cent growth in their GST collection during the GST compensation period if they put adequate tax effort. JEL Classification: H21, H68, H71, H77
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29

K., Dr Ravindran. "Impact of GST on Service Sector". International Journal of Psychosocial Rehabilitation 24, n.º 5 (20 de abril de 2020): 5829–34. http://dx.doi.org/10.37200/ijpr/v24i5/pr2020290.

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30

Mahanta, Ratul. "GST in India: Expectations and challenges". Space and Culture, India 4, n.º 2 (16 de noviembre de 2016): 3. http://dx.doi.org/10.20896/saci.v4i2.215.

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India is ready to implement its “Goods and Services Tax (GST)” act from 1st April 2017. It is expected that GST will minimise all the loopholes of existing tax system in India. However, critics argue that the euphoria over GST camouflages the deadly assault to tax policy as a means of promoting equity and efficiency. This review on GST highlights the challenges over GST claims. It has been observed that to implement GST effectively, both centre and state have to go hand in hand.
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31

Murugaiyan, S., R. Sasi Jeyanthi y P. Siddharth. "A Study on Public Awareness towards Goods and Services Tax (Amendment) Bill in Sivakasi Region". Asian Journal of Managerial Science 6, n.º 2 (5 de noviembre de 2017): 1–4. http://dx.doi.org/10.51983/ajms-2017.6.2.1259.

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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.
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32

S, ARULRAJ y KADIRVELU S. "Pros and cons of gst". Journal of Management and Science 7, n.º 2 (30 de junio de 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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33

Nosareva, O. L., A. P. Pomogaeva, E. A. Stepovaya, T. V. Zhavoronok y E. V. Shakhristova. "Role of the detoxification system in aggravation of pseudotuberculosis and development of complicated disease in children". Infekcionnye bolezni 19, n.º 4 (2021): 37–42. http://dx.doi.org/10.20953/1729-9225-2021-4-37-42.

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Objective. To analyze possible role of changes in the level of erythrocyte glutathione S-transferase (GST), serum γ-glutamyltransferase (GGT), and serum 5'-nucleotidase (5'-NT) in aggravation of pseudotuberculosis and development of complicated disease in children, as well as to identify prognostic factors to predict complicated pseudotuberculosis. Patients and methods. This prospective study included 125 children with pseudotuberculosis of different severity and disease course and 45 healthy children (control group). We measured the activity of alanine aminotransferase (ALT), aspartate aminotransferase (AST), 5'-NT, GST, GGT, as well as the level of total and conjugated bilirubin. Results. We observed increased levels of ALT, 5'-NT, GST, GGT, and conjugated bilirubin in children with mild and moderate pseudotuberculosis during the acute period, as well as in patients with moderate disease during early convalescence. Children with severe pseudotuberculosis during the acute period and early convalescence demonstrated elevated activity of ALT, AST, 5'-NT, GGT, and maximum increase in the level of bilirubin along with comparable activity of GST. Conclusion. We found that an imbalance of detoxification enzymes in the acute period of pseudotuberculosis has a prognostic value for predicting severe and complicated disease later. Key words: children, pseudotuberculosis, glutathione S-transferase, γ-glutamyltransferase, 5'-nucleotidase
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34

Kiruba, Angelin y S. Vasantha. "The Recital Relationship between Share Prices of Indian Industries during the GST Implementation". Asian Journal of Managerial Science 7, n.º 2 (5 de agosto de 2018): 21–26. http://dx.doi.org/10.51983/ajms-2018.7.2.1328.

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In India, earlier we pay various taxes i.e. Direct and Indirect taxes, which are felt as burden on people and due to these taxes, the corruption is increasing. To avoid this issue Indian Government is decided to have the changes in the Tax payment. So the decision what they have took is to have the unique tax percentage across the country.Before the GST introduced, there are different types of taxes has to be paid by the public as well as the people who do the business. GST is successfully implemented in various countries. GST tax will combine all the direct and indirect taxes paid by the individuals. This tax will help to increase the Gross Domestic Product GDP of the country. It is proven in the countries which are adopted the GST method in the Tax. And also the pain of paying multiple taxes for product or services will get reduce. This tax is the comprehensive tax of central and state government. This paper analyse the what kind of changes happened in the share market after the introduction of GST in India. It provide the variation of share price before and after the GST.
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Dubey, Dr Arvind. "Trend of GST Collection in India". International Journal for Research in Applied Science and Engineering Technology 10, n.º 7 (31 de julio de 2022): 3085–87. http://dx.doi.org/10.22214/ijraset.2022.45662.

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Abstract: With effect from July 1, 2017 the Goods and Service Tax (GST) introduced in India replaces many indirect taxes that previously existed. GST has helped remove the cascading effect of various taxes.It is a big pace in the reform of indirect taxes which will play major role in growth and development of country. This paper gives understanding about GST, its benefits and trend of GST collection in India.
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Kwak, Young Hak, Dong Seok Lee y Han Bok Kim. "Vibrio harveyi Nitroreductase Is Also a Chromate Reductase". Applied and Environmental Microbiology 69, n.º 8 (agosto de 2003): 4390–95. http://dx.doi.org/10.1128/aem.69.8.4390-4395.2003.

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ABSTRACT The chromate reductase purified from Pseudomonas ambigua was found to be homologous with several nitroreductases. Escherichia coli DH5α and Vibrio harveyi KCTC 2720 nitroreductases were chosen for the present study, and their chromate-reducing activities were determined. A fusion between glutathione S-transferase (GST) and E. coli DH5α NfsA (GST-EcNfsA), a fusion between GST and E. coli DH5α NfsB (GST-EcNfsB), and a fusion between GST and V. harveyi KCTC 2720 NfsA (GST-VhNfsA) were prepared for their overproduction and easy purification. GST-EcNfsA, GST-EcNFsB, and GST-VhNFsA efficiently reduced nitrofurazone and 2,4,6-trinitrotoluene (TNT) as their nitro substrates. The Km values for GST-EcNfsA, GST-EcNfsB, and GST-VhNfsA for chromate reduction were 11.8, 23.5, and 5.4 μM, respectively. The V max values for GST-EcNfsA, GST-EcNfsB, and GST-VhNfsA were 3.8, 3.9, and 10.7 nmol/min/mg of protein, respectively. GST-VhNfsA was the most effective of the three chromate reductases, as determined by each V max/Km value. The optimal temperatures of GST-EcNfsA, GST-EcNfsB, and GST-VhNfsA for chromate reduction were 55, 30, and 30°C, respectively. Thus, it is confirmed that nitroreductase can also act as a chromate reductase. Nitroreductases may be used in chromate remediation. GST-EcNfsA, GST-EcNfsB, and GST-VhNfsA have a molecular mass of 50 kDa and exist as a monomer in solution. Thin-layer chromatography showed that GST-EcNfsA, GST-EcNfsB, and GST-VhNfsA contain FMN as a cofactor. GST-VhNfsA reduced Cr(VI) to Cr(III). Cr(III) was much less toxic to E. coli than Cr(VI).
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37

Bhuinyan, Shobha Sarita. "Role of GST in Economic Development". Shodh Sankalp Journal 1, n.º 2 (1 de junio de 2021): 73–84. http://dx.doi.org/10.54051/shodh.2021.1.2.2.

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The Goods and Services Tax (GST) is the biggest reform in India’s indirect tax structure. GST would be applicable on the supply of goods or services as against the previous concept of tax on the manufacture and sale of goods or provision of services. It is a destination based consumption tax. GST would apply to all goods other than exempted goods i.e. alcoholic liquor for human consumption and specified petroleum products. It would apply to all services barring a few to be specified. The impact of GST would be a major game changer for the economy for accelerating the economic growth and generating more and more employment. GST helps the economy to grow in more efficient manner by ameliorating the tax accumulation as it abolishes all the tax barriers among states and integrate country via single tax rate i.e.”One tax ,one nation”. It benefits the Indian economy in many ways e.g. reducing the price for domestic necessities, uniform tax rate, reduce multiple taxes etc .GST will affect many sectors in positive or negative manner. After GST implementation some products price have been reduced like branded goods, hotels, personal hair products, soap etc. some products price have been increased like mobile bills, aerated drinks, internet, air tickets. This paper focuses on the benefits, challenges and roll of GST on Indian economic development.
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38

Kelkar, Vijay, Arvind Datar y Rahul Renavikar. "Moving Towards a World-Class GST". Indian Public Policy Review 2, n.º 6 (Nov-Dec) (19 de noviembre de 2021): 19–31. http://dx.doi.org/10.55763/ippr.2021.02.06.002.

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The paper analyses the present structure and operation of GST and makes a number of proposals to simplify the tax, reduce its cascading effects, lower the compliance burden on taxpayers, and improve revenue productivity. The important recommendations include (i) expanding the tax base and reducing the cascading effects by bringing petroleum products, electricity, potable alcohol, and real estate into the tax net immediately; (ii) replacing the multiple tax rates with a single rate on goods and services ; (iii) making PAN the single GST identification number, and doing away with the State-based GST registration requirement to ease compliance burden; (iv) creating a GST Tribunal, or strengthening the present CESTAT as a National Indirect Taxes Tribunal, similar to the present ITAT, and making the AAR and the Appellate AAR truly independent bodies, not manned by departmental officers; (v) ensuring a uniform and consistent application of GST throughout the country; (vi) setting up an independent National GST Secretariat, headed by a Secretary-General represented by the Centre and the State Government officials, and a Tax Policy Advisory Committee co-opting external economists / tax experts to assist the national GST Secretariat in formulating Tax Policies; and (vii) working out a new formula for compensating the States for any loss of revenue for undertaking GST simplification based on the overall growth of the economy for a fixed period of time.
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NAMASIVAYAM, SRI PADMA ABIRAMI P y RAMPRAKASH S. "Impact of gst in india". Journal of Management and Science 7, n.º 2 (30 de junio de 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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40

S, Dinesha A. "GST Implication and its Impact-A Public Perspective". International Journal for Research in Applied Science and Engineering Technology 10, n.º 11 (30 de noviembre de 2022): 1636–42. http://dx.doi.org/10.22214/ijraset.2022.47677.

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Abstract: Goods and Services Tax issue has been debated for several years since 2005 some of the individuals support the implementation of GST, some oppose to it. The main reasons for the consumer unwilling to support or opposed the implementation of GST because of the fear of price hike majority of the respondents believed that GST would causes higher inflation. In addition , lack of information and unclear about the purpose of GST implementation consumers are too worried until they brought up one issue , particularly regarding charges of 6% of GST on money withdrawn from the ATM . This will replace sales tax and service tax which has been payable tax annually, where as GST is payable monthly. Because of this SME’S should plan for additional cash and be aware that GST is payable whether they have received payment from their customers or not. This paper begins with introduction to GST, Concept of GST, further analysis of challenges, problems of indirect tax system and GST implicationin Indian economy. It also cites on effective management of GST implications in Indian Economy. Hence, this present article explores how perception of public on GST implication and its impact on the Indian economy. The study has been conducted with respect to Shivamogga region general public professionals and non-professionals. The primary data have collected from 100 respondents and draws some conclusions about possible future directions for research in GST offered by various researchers.
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Shanmugam, P. y I. Haripriya. "Impact of GST on Rural Purchasing". Shanlax International Journal of Economics 10, n.º 2 (1 de marzo de 2022): 83–89. http://dx.doi.org/10.34293/economics.v10i2.4650.

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The Goods and Services Tax (GST) is a vast concept that simplifies the giant tax structure by supporting and enhancing the growth of a country GST is a apprehensive tax levy on manufacturing, sale and consumption of goods and services at a national level. The introduction of GST without proper preparation in the country as well as the state have made both positive and negative impacts on rural economy. Hence, an attempt has been made to analyse the impact of GST on rural households in Coimbatore district.
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42

N, Gomathi. "Recent impact of gst in india". Journal of Management and Science 7, n.º 2 (30 de junio de 2017): 288–93. http://dx.doi.org/10.26524/jms.2017.40.

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GST also known as the Goods and Services Tax is defined as the giant indirect taxstructures designed to support and enhance the economic growth of a country. In today‘sscenario to pay various taxes i.e. direct and indirect taxes, which are felt as burden on us anddue to these taxes the corruption is increasing. So, to overcome from all these taxation systemthe Central Government has decided to make one tax system i.e. Goods and Services Tax(GST). GST is one of the most critical tax reforms in India which has been long awaitingdecision. It is a comprehensive tax system that will subsume all indirect taxes of State andcentral Governments and whole economy into seamless nation in national market. It isexpected to remove the burden of existing indirect tax system and play an important role ingrowth of India. GST includes all Indirect Taxes which will help in growth of economy andproves to be more beneficial than the existing tax system. GST will also help to accelerate theoverall Gross Domestic Product (GDP) of the country. The Goods and Services Tax (GST) isa vast concept that simplifies the giant tax structure by supporting and enhancing theeconomic growth of a country. GST is a comprehensive tax levy on manufacturing, sale andconsumption of goods and services at a national level
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43

C, Mugunthan y Vijayamalleeswari K.R. "Pros and cons of gst in india". Journal of Management and Science 7, n.º 2 (30 de junio de 2017): 398–402. http://dx.doi.org/10.26524/jms.2017.62.

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GST is a form of VAT that would consist each and every one of the indirect taxesinto one right through all the region of India. That means each state will have the identicalGST rate not like nowadays where the states can fix their individual rates. In uncomplicatedterms, GST means the state will contribute to the Central Sales Taxes that it is presentlygetting fully through the center. The Center in return will allocate the Service Tax with thestates.Thoughtlessly forthcoming Goods and Service Tax is one of the innovative steps inthe area of indirect taxes in the country past seventy years of independence. GST is insubsistence more than 150 countries of the world. It will taper economic space betweenproducers and consumers as it will be only value addition. The idea of one country, one actand one enforced tax will be observe. It is predictable that, it will help to get better theproduction in the country as well as will be benefit to the consumers, as highest rate of GSTis predestined. It will also facilitate to pass up the multiple taxation, processes, tax evasionetc. Government innermost GST and States GST. Therefore, in this investigate papercredible pros and cons about upcoming are discuss. The GST Bill has been accepted byleader of India on 3rd August 2016 inRajySabha and on 8th August 2016 in LokSabha with approval by more than 50 % of statelegislation. It is expected that GST will be implement from 1st April, 2017.
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44

"GST". Schweizer Archiv für Tierheilkunde 154, n.º 1 (1 de enero de 2012): 45–46. http://dx.doi.org/10.1024/0036-7281/a000292.

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"GST". Schweizer Archiv für Tierheilkunde 154, n.º 5 (1 de mayo de 2012): 225. http://dx.doi.org/10.1024/0036-7281/a000334.

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"GST". Schweizer Archiv für Tierheilkunde 154, n.º 7 (1 de julio de 2012): 309. http://dx.doi.org/10.1024/0036-7281/a000352.

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"GST". Schweizer Archiv für Tierheilkunde 155, n.º 2 (1 de febrero de 2013): 161–63. http://dx.doi.org/10.1024/0036-7281/a000437.

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"GST". Schweizer Archiv für Tierheilkunde 155, n.º 3 (1 de marzo de 2013): 209–11. http://dx.doi.org/10.1024/0036-7281/a000446.

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"GST". Schweizer Archiv für Tierheilkunde 155, n.º 4 (26 de marzo de 2013): 253–58. http://dx.doi.org/10.1024/0036-7281/a000454.

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"GST". Schweizer Archiv für Tierheilkunde 155, n.º 5 (1 de mayo de 2013): 315–23. http://dx.doi.org/10.1024/0036-7281/a000465.

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