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@article{157511,
        author = {Anurag Singh Parihar and Dr. C.P. Gujar},
        title = {Goods and Service Tax (GST): Make In India by Making One India},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {9},
        number = {7},
        pages = {431-436},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=157511},
        abstract = {Indian economy is the witness for accelerating the growth in very short span of time. Tax in form of direct and indirect is the major source of income to the government. Chairman of 13th Finance Commission Dr. Vijay Kelkar, has suggested to have a rational, scientific and modern taxation system in tune with developed nations form the base behind the introduction of Goods and Service Tax (GST) in India. Tax structure is planned and implemented in such a way that it leads to the development of country. A Taxation Structure which facilitates easy of doing business and having no chance for tax evasion brings prosperity to a country’s economy. The Good and services tax (GST) is the principal and extensive indirect tax reform since 1947. Replacement of exiting taxes like value-added tax, excise duty, service tax and sales tax is the main idea of GST. It will be imposed on manufacture sale and consumption of goods and services. GST is expected to effect of the existing tax structure and result in uniting the country economically. 
The GST based taxation system brings more transparency in taxation system and increases GDP rate from 1% to 2% and reduces tax theft and corruption in country. The paper highlighted the background of the taxation system, the GST concept along with significant working, comparison of Indian GST taxation system rates with other world economies, and also presented in-depth coverage regarding advantages to various sectors of the Indian economy after levising GST and outlined some challenges of GST implementation. 
This paper has highlighted on the background, objectives of the proposed GST and the impact of GST in different areas of Make in India and Indian Economy. The paper further focused on various benefits and opportunities of GST. Finally, the paper examines and draws out a certain conclusion.
},
        keywords = {Indirect Tax, GST, GST Council, Tax Reforms.},
        month = {},
        }