Chapter 1 GST Basics
Last updated at March 16, 2023 by Teachoo
Before GST, there were many indirect taxes applicable like Vat,Service Tax,Excise
GST was introduced to ensure one nation one tax called GST
Indirect Tax After GST
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Earlier Indirect Tax before GST Tax on Sale of Goods-Vat,CST Tax on Sale of Services-Service Tax Tax on Manufacturing-Excise Indirect Tax On Goods sold By Dealer-Within State-VAT By Manufacturer-Within State-CST Within State-Excise+ VAT Outside State-Excise + CST On Service Provided-By Service Provider Within State-Service Tax Outside State-Service Tax New Indirect Tax after Implementation of GST LocalCGST+SGST InterstateIGST On Goods Sold-By Dealer Within State-VAT Outside State-CST By Manufacturer Within State-Excise + VAT Outside State-Excise + CST On Service Provided By Service Provider- Within State-Service Tax Outside State-ServiceTax
