GST is a single comprehensive tax levied  on goods and services consumed in an
economy. It would mainly subsume union excise duties, customs duties
(CVD/SAD), service tax and state VAT into a single levy. Introduction of GST
would be the second major reform in India in the area of Indirect Taxes after Value Added Tax in the State in 2005. It would require a lot of planning to ensure a smooth transition from existing structure to the new one.

The Link to the E-Book is as under :-

http://220.227.161.86/35717idct25197.rar

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