• Ravi Raushan

In Developing countries like India, the taxation system is very crucial role in the development of revenues of the country. But India tax system is difficult to understand and in fact for calculation too in case of both direct tax as well as indirect tax. In order to overcome the problems of the government of India tries to simply the direct tax as well as indirect tax, the government made the proposal of introducing GST (goods and services tax) instead of all indirect taxes and DTC (direct tax code) instead of direct tax. But fortunately, GST won the first place in the purview of implementation. The government of India is committed to replace all the indirect taxes levied on the services and goods by state and central government in the month of April 2017. This paper made an attempt to explain the level of impact of this GST (goods and services tax) on the growth of the economy, and benefits for the business and government and for the consumers.

Direct Tax Code, Goods and Services Tax, Gross Domestic Product, Indirect Tax, Impact of GST.

"An Analytical Study of GST and Structural Impact of GST on the Growth of GDP in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 3, page no.196-199, March-2018, Available :http://www.jetir.org/papers/JETIR1803308.pdf

"An Analytical Study of GST and Structural Impact of GST on the Growth of GDP in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 3, page no. pp196-199, March-2018, Available at : http://www.jetir.org/papers/JETIR1803308.pdf