This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

GST is one indirect tax for whole nation, making India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. The study is useful to judge the impacts of the new taxation in the region, suggesting way out to succeed the...

While the revenue significance of indirect taxes, particularly sales tax for the States in India is undisputed, there is a need for rationalization and harmonization of these taxes. This paper looks at the evolution of sales taxes from the origin-based Central Sales Tax (CST) to Value Added Tax...

GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Different stake holders to the legislation have prospered different effects from the act. For...

Indirect taxation had never been caught-up with a controversy so far, but quite recently couple of High Court judgments, one delivered by Karnataka HC and the other by Kerala HC needs to be looked at critically, particularly when the issue harpers on ‘double taxation'. These judgments have...