Department of Commerce &
University of Allahabad
GST has been across along way but still it is implemented. The spread of Goods and Services Tax system. It is an indirect tax system firstly it is implemented in France in year 1954. Canada is the first country has dual GST model . The increasing trends of more than 160 country adopted GST India is recent country to implement GST on 1 July 2017. The Kelker committee prevailing Indirect tax system both at Centre and State level. The Kelkar committee observed the tax of nationwide GST. This paper analyzed the tax comparison between India and the world who adopted the GST.
Keywords:- Goods & Service Tax, Cascading, Tax Reforms, VAT.