Abstract
This paper is a brief description of the historical scenario of Indian taxation and its taxstructure. Then why there is a need for the change in tax structure from traditional system toGST model. Goods and service tax is a new story of VAT which gives a widespread setofffor input tax credit and subsuming many indirect taxes from state and national level.Evolution of GST has be detailed discuss in this paper as the background, silent features,Problems, efforts of government etc. The implementation of a comprehensive GST in India isexpected to lead to efficient allocation of factors of production thus leading to gains in GDPand exports. Though a number of initiatives by the various machineries at the Centre, thepresent taxation regime is marked as cumbersome, complicated and unfriendly. It is in thisperspective, the Central government has entrusted Dr.Vijay Kelkar, Chairman of 13thFinance Commission to suggest a rational, scientific and modern but unified system oftaxation in tune with developed nations form the base behind the introduction of Goods andService Tax (GST) in India.
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