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Title: THE STRUCTURE OF GST IN INDIA - AN OUTLINE
Authors: Pitchaiah Abbigalla, Prof. Srinivasulu Bayineni
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1Pitchaiah Abbigalla, 2Prof. Srinivasulu Bayineni 1. Research Scholar, Department of Economics, KADAPA - 516005, Andhra Pradesh 2. Dept. of Economics, Yogi Vemana University, KADAPA - 516005, Andhra Pradesh
MLA 8 Abbigalla, Pitchaiah, and Prof. Srinivasulu Bayineni. "THE STRUCTURE OF GST IN INDIA - AN OUTLINE." Int. j. of Social Science and Economic Research, vol. 3, no. 11, Nov. 2018, pp. 5736-5744, ijsser.org/more2018.php?id=401. Accessed Nov. 2018. APA Abbigalla, P., & Bayineni, P. (2018, November). THE STRUCTURE OF GST IN INDIA - AN OUTLINE. Int. j. of Social Science and Economic Research, 3(11), 5736-5744. Retrieved from ijsser.org/more2018.php?id=401 Chicago Abbigalla, Pitchaiah, and Prof. Srinivasulu Bayineni. "THE STRUCTURE OF GST IN INDIA - AN OUTLINE." Int. j. of Social Science and Economic Research 3, no. 11 (November 2018), 5736-5744. Accessed November, 2018. ijsser.org/more2018.php?id=401.
References [1]. Gupta, N. (2014): Goods and Service Tax: It's Impact on Indian Economy, International Research Journal of Commerce Arts and Science, Volume 5, Issue3, Feb, ISSN NO: 2319-9202, New Delhi. [2]. Girish Garg,(2014): Basic Concepts and Features of Goods and Service Tax in India, International Journal of scientific research and management (IJSRM), Volume 2, Issue 2, Feb, ISSN, NO: 2321-3418, Megdoot nagar , M.P. [3]. Dr. R. Rupa (2017): GST In India: An Overview (Volume 3, Issue 2, E- ISSN No: 2454- 9916) International Education & Research Journal (IERJ) Ahmedabad, Gujarat. [4]. The Constitution (122nd Amendment) (GST) Bill, 2014, GOI, New Delhi. [5]. http://www.goodsandservicetaxcouncil.com. [6]. http://www.gstindia.com. [7]. EYGM Limited (2015) Worldwide VAT, GST and Sales Tax Guide. [8]. The Economic Times: various dailies, Bangalore. [9]. The Hindu: various dailies, Bangalore.
Abstract: According to the old tax policy each State paying tax as per their rules. So that cost of consumers decreases. The GDP rate increases and inflation decreases. The States will develop by goods and services tax (GST) system. There is a chance to organise commercial activities in a simple way. On July 1st, the GST has been replaced by indirect taxes with the objective of being the country's "One Nation, One Tax, One Market" for the purpose of one tax system on goods and services. The GST has been propelled by France without precedent for the world in 1954, and is trailed by alternate nations. The GST will expel circuitous duties at the Central and State government levels. The GST and its outlines are discussed in this paper. The new GST has made many changes from past tradition. The paper focuses GST comparison with the four Asian developed countries known as four Asian tigers and also studies the GST rates of BRICS Countries.

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