Merits

 1030 Cr for E-Governance

 700 Cr for national Informatics Centre

 180 Cr for C – DAC

 19Bn for UIDAI

 Income tax Slabs from 1.6 upto 5 Lakh – 10%

 Demerits

 No extension of STPI

 Minimum Alternative Tax ( MAT ) up from

15% to 18%

 Goods And Service Tax ( GST )

 GST 2011
Stage of Purchase Value Value at which Rate of GST on Input Net GST=GST on
supply Value of Addition supply of Goods GST Output Tax output- Input Tax
chain Input and services Credit credit
made to next
stage

Manufact 100 30 130 10% 13 10 13-10=3

urer

Whole 130 20 150 10% 15 13 15-13=2

seller

Retailer 150 10 160 10% 1

STPI Growth
Thank you