Abstract
Goods and Service Tax (GST) was a much awaited move in the domain of indirect taxes in India. With the introduction of GST the cascading effect of indirect taxes is neutralized and this causes a shift in the tax planning process of various businesses. The aim of this research is to discuss the various aspects of GST in terms of its structure. This paper studies the impact of GST to analyze which sectors would be the gainers and the losers after its implementation. Study related to the suitability of GST in the Indian context has also been carried out within this paper.
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