CH-1 GST In India: An Introduction | GST & Customs Law | Semester-6th NEP SOL DU| Bcom(Pro/Hons) GST

CH-1 GST In India: An Introduction | GST & Customs Law | Semester-6th NEP SOL DU| Bcom(Pro/Hons) GST NEP UG Sllaybus SOL DU | GST & CUSTOM LAW

CH-1 GST In India: An Introduction | GST & Customs Law | Semester-6th NEP SOL DU| Bcom(Pro/Hons) GST NEP UG Sllaybus SOL DU | GST & CUSTOM LAW

#GSTLAW #GST

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👇👇 TOPIC DISCUSS IN THIS CHAPTER BELOW 👇👇

INTRODUCTION TO GST AND BASIC CONCEPTS
• Concept of tax and the objective for its levy
• Concept of direct and indirect tax and the differences between the two
types of taxes
• Basic features of indirect taxes and the principal indirect taxes in India
• Concept of GST and the need for GST in India.
• Framework of GST in India
• Benefits from implementation of GST.
• Constitutional provisions for levy of various taxes
• Need for constitutional amendment paving way for GST.
• Significant amendments made by Constitution (101st Amendment)Act, 2016.

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