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It is called central/state goods and service tax Act, 2016 and it extents to whole of India/state's name. GST is an indirect taxation process implemented as "single taxation "window. Thus it is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as set-off. The only value addition will be taxed and burden of tax is to be borne by the final customer.
GST Registration can be done through AUS Management Consultancy in Delhi NCR, Mumbai, Bengaluru, Chennai and all other Indian cities.
The GST Shall Replace The Following Taxes
Central Excise duty
Duties of excise (medicinal and toilet preparations)
Additional duties of Excise (goods of special importance)
Additional Duties of Excise(textiles and textile products)
Additional duties of customs (CVD)
Special additional duty of customs
Central Sales Tax
Entry Tax (all forms)
Entertainment and Amusement tax (except when levied by the local bodies)
Taxes on Advertisements
Taxes on lotteries, betting and gambling
State surcharges and cess so far as they relate to supply of goods and services.