Goods & Services tax (GST) bill passed by Parliament

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The Lok Sabha or the lower house of Parliament passed the 122nd Constitutional Amendment (GST) Bill, which was earlier modified and passed by the Rajya Sabha.  The Goods and Services Tax (GST) is a uniform indirect tax imposed at the central and state level on the manufacture, purchase & use of goods and services. The GST would supersede all prevailing indirect taxes such as Excise, VAT, Service tax and others, currently imposed on goods and services by the government at the central and state level respectively. The GST would benefit the last dealer who would only pay a single tax on the procurement of the goods and services, rather than various indirect taxes paid under present scenario. Out of the total 543 members 443 members present in the house voted in favour of the Legislation.

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