• VIVEK TAILOR
• Dr.Narender Singh Chauhan

The concept of Goods & Service Tax is a “Dual Taxation system” in consideration of India as a Nation & it is popularly known by the name of GST. Firstly, in India the idea of GST was developed in the regime of Atal Bihari Vajpayee Government in 2003 & then afterwards it got implemented in 1 July 2017. Dual taxation system means it has two components i.e. Central GST & State GST. Total 160 countries in world has implemented the GST. France was the first country to implement the GST in 1954. The introduction of goods and services tax has abolished the taxes such as octroi, Central sales tax, State level sales tax, entry tax, stamp duty, telecom license fees, turnover tax, tax on consumption or sale of electricity, taxes on transportation of goods and services.

"IMPACT of GST(TAXATION SYSTEM) ON TEXTILE INDUSTRY , A STUDY OF BBN REGION OF HIMACHAL PRADESH", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.9, Issue 11, page no.e202-e214, November-2022, Available :http://www.jetir.org/papers/JETIR2211438.pdf

"IMPACT of GST(TAXATION SYSTEM) ON TEXTILE INDUSTRY , A STUDY OF BBN REGION OF HIMACHAL PRADESH", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.9, Issue 11, page no. ppe202-e214, November-2022, Available at : http://www.jetir.org/papers/JETIR2211438.pdf