• JAYASHEELA.G
• PROF. A.M.KADAKOL

introduced the Goods and Services Tax (GST) on 1 July 2017 after a decade of preparation. Ideally, GST should reduce tax and drive the market by enabling businesses to invest, reflecting consumer choices. The basic GST structure poses challenges. It differentiates between goods and services contrary to GST’s essence. Too many rates contest the desirable single- or double-rate structure. There is wide variation among rates. Too many taxpayers have been brought in from the bottom, which will challenge the tax

nd ever since its inception it has continued to attract the attention to attra

"GST- A Paradigm change in existing taxation system of India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.780-787, May-2019, Available :http://www.jetir.org/papers/JETIR1905S17.pdf

"GST- A Paradigm change in existing taxation system of India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp780-787, May-2019, Available at : http://www.jetir.org/papers/JETIR1905S17.pdf