Ranawat, Moksh; Puri, Gaurav - 2021
The Goods & Services Tax (GST) was introduced by the government under the 101st Amendment to bring into order a new … aim to provide a general understanding of the GST Model and list out the merits and demerits which the present structure … has brought about in the taxation policy. Secondly, it discusses the impact of GST on the division of powers between the …