Indian Journal for Research in Law and Management
Advancing Law and Management
ISSN No. : 2583-9896
ISSN No. : 2583-9896
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Abstract
The introduction of the Goods and Services Tax (GST) on 1 July 2017 marked one of the most comprehensive indirect tax reforms in India’s post-independence economic history. Designed to replace a fragmented system of multiple indirect taxes imposed by the Union and State Governments, GST sought to establish a unified national market by simplifying tax […]
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