Abstract
The newly implemented Goods and Service Tax (GST) system of India willbring 'One Nation One Tax' to unite the existing Indirect Taxes under one umbrella. Theimportant motive of the government to enact the GST was to make our business Globallycompetitive, Efficient Tax collection, Easy inter-state movement of goods, Reduction in thecorruption, Removing of cascading effect of tax, Higher threshold for registration, Onlinesimpler procedures etc.. Goods and service tax is taking India by the storm. India has chosenthe Canadian model of dual GST. France was the first country to implement GST to reducetax-evasion. Since then, more than 140 countries have implemented GST with some countrieshaving Dual-GST, for example Brazil and Canada. India has chosen the Canadian model ofdual GST as it has a federal structure where the Centre and states have the powers to levy andcollect taxes. This paper especially focused on Comparative Study of Indian GST withCanada Model.
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