• GITANJALI JAIN

The Indian economy Is one of the fast-growing economy is witnessing a yet another reform in the field of Indirect Taxation. That biggest taxation reform in India is GST. After implementation of GST, all other indirect taxes are ceased to exist. GST is expected to create a business-friendly environment, as price level and hence inflation rates would come down overtime as a uniform tax rate is applied. It is alone indirect tax which influence the whole economy directly. This paper describes a brief introduction of post and pre GST indirect tax structure in India, what are its amendments and what can be the opportunities of GST in India.

GST, CGST, SGST, IGST, VAT, GDP

"GST- A BIGGEST TAX REFORM IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.481-488, June 2019, Available :http://www.jetir.org/papers/JETIR1907955.pdf

"GST- A BIGGEST TAX REFORM IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp481-488, June 2019, Available at : http://www.jetir.org/papers/JETIR1907955.pdf