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The switch-over to the GST regime is undoubtedly one of the biggest tax reforms in post-independence India. From today cheap air max womens , GST effectively cuts through a confounding Gordian knot of taxation complexity in the country. In other words, it replaces the multiple taxes levied by the central and state governments and will become subsumed of all the indirect taxes, including central excise duty, commercial tax cheap air max shoes , octroi taxcharges, Value-Added Tax (VAT) and service tax.
GST has been predominantly conceptualised around a ‘One Nation, One Tax’ philosophy and will:
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However cheap air max , the biggest game changer in GST is the introduction of Input Tax Credit, whereby credits of input taxes paid at each stage of production or service delivery can be availed in the succeeding stages of value addition. This makes GST fundamentally a tax only on value addition at each stage.
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To ensure that manufacturers, developers and service providers pass on the benefit to the final customer, the Government has included an anti-profiteering clause in the GST bill under section 171 of GST law. This clause clearly states that it is mandatory to pass on the benefit tax reduction due to input tax credit to the final customer.
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To say the least, the Indian real estate sector has been going through significant transformations in recent times.