❇️01 JULY
📒📒 Goods and Services Tax (GST)📒📒
📗First GST Day was celebrated on 1 July 2018
📗 In India GST came effective from July 1st, 2017
📔GST 📔
◾️Goods and Services Tax (GST) is an indirect tax (or consumption tax) used in India on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes◾️
🔹 5 Rates of taxes in GST : 0%, 5%, 12%, 18% & 28%🔹
🔷GST types:
📗CGST : Central Goods and Service Tax
📗SGST : State Goods and Service Tax
📗 IGST: Integrated Goods and Service Tax
📒GST council📒
📕GST council members -31
📕Chairman of GST Council : Finance Minister( Nirmala Sitaraman , Constituency - RS-MP- Karnataka)
📕HQ : New Delhi
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