state any two features of GST
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The features of GST can be summarized as under:
Subsuming of 17 taxes at Central/States level.
Consumption Based Tax.
One Tax rate across the country.
Taxable event – “Supply of Goods or Services”
No differentiation in Goods or Services.
Comprehensive tax on Goods & Services.
No tax on tax.
Free flow of credit.
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The features of GST can be summarized as under:
Subsuming of 17 taxes at Central/States level.
Consumption Based Tax.
One Tax rate across the country.
Taxable event – “Supply of Goods or Services”
No differentiation in Goods or Services.
Comprehensive tax on Goods & Services.
No tax on tax.
Free flow of credit.
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