Presentation of GST

Contents of presentation
• Meaning of GST
• Some facts about GST
• Tax which are reacted GST
• Advantages of gst
• GST structure
• GST rate
• GST rate for different goods and services
• Conclusion
 Meaning of GST
Goods and services
tax
GST( goods and services tax) is an indirect tax or VAT (value added tax)
which will be implied on manufacture sale and consumption of goods.
This has been introduced constitution Act 2016.
• It has been 17 years seans GST watch first concept utilise in
India.
• France was the first country introduce GST in 1954 .
• About 160 countries in the world how the GST.
 Tax which are replaced by
GST
• Central excise
duty
• Service tax
• VAT
• Central sales tax
• Entertainment tax
• Entry tax
• Purchase tax
• Luxury tax
• Advertisement tax
 Advantages of
GST
• One Nation one tax
• GST is a transparent tax and also reduce number of indirect
taxes.
• Reduction in the price of goods and services
• Uniform price throughout the country
• Simpler online procedure under GST
Structure of GST
GST rate
structure
Tax rate for different
goods

different goods