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INTRODUCTION

The President of India approved the Constitution Amendment Bill for Goods and Services
Tax (GST) on 8 September 2016, following the bill's passage in the Indian parliament and its
ratification by more than 50% of state legislatures. This law will replace all indirect taxes
levied on goods and services by the central government and state government and implement
GST by April 2017. The implementation of GST will have a far-reaching impact on almost
all the aspects of the business operations in India. With more than 140 countries now
adopting some form of GST, India has long been a stand-out exception.

GST is a value-added tax levied at all points in the supply chain, with credit allowed for any
tax paid on input acquired for use in making the supply. It would apply to both goods and
services in a comprehensive manner, with exemptions restricted to a minimum.

In keeping with the federal structure of India, it is proposed that the GST will be levied
concurrently by the central government (CGST) and the state government (SGST). It is
expected that the base and other essential design features would be common between CGST
and SGSTs for individual states. The inter-state supplies within India would attract an
integrated GST (IGST), which is the aggregate of CGST and the SGST of the destination
state.

The following are the salient features of the proposed GST system:

 The power to make laws in respect of supplies in the course of inter-state trade or
commerce will remain with the central government. The states will have the right
to levy GST on intrastate transactions, including on services.
 The administration of GST will be the responsibility of the GST Council, which
will be the apex policy-making body for GST. Members of GST Council will
comprise central and state ministers in charge of the finance portfolio.
 The threshold for levy of GST is a turnover of Rs. 1 million. For a taxpayer who
conducts business in a northeastern state of India the threshold is Rs. 500,000.
 The central government will levy IGST on inter-state supply of goods and
services. Import of goods will be subject to basic customs duty and IGST.
 GST is defined as any tax on supply of goods and services (other than on alcohol
for human consumption).
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 Central taxes such as central excise duty, additional excise duty, service tax,
additional custom duty and special additional duty, as well as state-level taxes
such as VAT or sales tax, central sales tax, entertainment tax, entry tax, purchase
tax, luxury tax and octroi will be subsumed in GST.
 A provision will be made for removing imposition of entry tax/ octroi across
India.
 Entertainment tax, imposed by states on movies, theatre, etc., will be subsumed in
GST, but taxes on entertainment at panchayat, municipality or district level will
continue.
 Stamp duties, typically imposed on legal agreements by states, will continue to be
levied.

The key benefits associated with GST are:

 Offers a wider tax base, necessary for lowering tax rates and eliminating
classification disputes
 Eliminates the multiplicity of taxes and their cascading effects
 Rationalizes the tax structure and simplifies compliance procedures
 Automates compliance procedures to reduce errors and increase efficiency

DEFINITION OF GST

“Goods and services tax (GST) is a tax on goods and services with value addition at each
stage having comprehensive and continuous chain of set of benefits from the producer’s /
service provider’s point up to the retailers level where only the final consumer should bear
the tax.”

Need for GST in India

Introduction of a GST to replace the existing multiple tax structures of Centre and State taxes
are not only desirable but imperative in the emerging economic environment. Increasingly,
services are used or consumed in production and distribution of goods and vice versa.
Separate taxation of goods and services often requires splitting of transaction values into
value of goods and services for taxation, which leads to greater complexities, administration
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and compliances costs. Integration of various taxes into a GST system would make it possible
to give full credit for inputs taxes collected.GST,being a destination-based consumption tax
based on VAT principle, would also greatly help in removing economic distortions and will
help in development of a common national market. The implementation of GST will help
create a common Indian market and reduce the cascading effect of tax on the cost of goods
and services. It will impact tax structure, tax incidence, tax computation, credit utilization and
reporting, leading to a complete overhaul of the current indirect tax system. GST will have a
far-reaching impact on almost all aspects of business operations in a country, including
pricing of products and services; supply chain optimization; IT, accounting and tax
compliance systems. GST is expected to be a critical reform in spurring growth in the
economy. When introduced, GST will not only make the tax system simpler, but will also
help in increased compliance,boosttax revenues, reduce the tax outflow in the hands of the
consumers and make exports competitive.

It is hoped that the new Government will set forth a roadmap of the GST implementation in
the upcoming Budget. The GST or the Goods and Service Tax is a long pending indirect tax
reform which India has been waiting for, and which is hoped to iron out the wrinkles in the
existing tax system. This comprehensive tax policy is expected to be one of the most
important reforms in contributing to the India growth story. GST was first introduced in India
during 2007-08 budget sessions. On 17th December2014,the current Union Cabinet ministry
approved the proposal for introduction GST Constitutional Amendment Bill. On 19th of
December2014,the bill was presented on GST in Lok Sabha. The Bill will be tabled and
taken up for discussion during the coming Budget session. The current central governments
very determined to implements Constitutional Amendment Bill. The introduction of the GST
system is by far the most important tax reform in India. Consensus and coordination among
states is required for it to succeed. It will affectprices,business processes and investments in
all segments of the economy. It will act as a catalyst for promoting manufacturing in the
country, thereby, supporting the ‘Make in India’ program of the Government. The
Government of India is proposing to replace the current complex structure of multiple
indirect taxes in favor of a comprehensive dual Goods and Services Tax (GST) expected to
be implemented from 1 April 2016.GST will be one of the most significant tax reforms in the
fiscal history of India.
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Application and functioning of GST

In keeping with the federal structure of India, it is proposed that GST be levied concurrently
by the Centre (CGST) and the States (SGST). It is expected that the base and other essential
design features would be common between CGST and SGST,across SGSTs for the individual
States. Both CGST and SGST would be levied on the basis of the destination principle. Thus,
exports would be zero-rated, and imports would attract the tax in the same manner as
domestic goods and services.Inter-State supplies within India would attract an Integrated
GST (aggregate of CGST and the SGST of the Destination State).

GST is a consumption based tax/levy. It is based on the “Destination principle.” GST is

applied on goods and services at the place where final/actual consumption happens. GST is
collected on value-added goods and services at each stage of sale or purchase in the supply
chain. GST paid on the procurement of goods and services can be set off against that payable
on the supply of goods or services. The manufacturer or wholesaler or retailer will pay the
applicable GST rate but will claim back through tax credit mechanism. But being the last
person in the supply chain, the end consumer has to bear this tax and so, in many
respects,GST is like a last-point retail tax. GST is going to be collected at point of Sale.

The GST is an indirect tax which means that the tax is passed on till the last stage wherein it
is the customer of the goods and services who bears the tax. This is the case even today for all
indirect taxes but the difference under the GST is that with streamlining of the multiple taxes
the final cost to the customer will come out to be lower on the elimination of double charging
in the system. The current tax structure does not allow a business person to take tax credits.
There are lot of chances that double taxation takes place at every step of supply chain. This
may set to change with the implementation of GST.

OBJECTIVES / PURPOSE OF GST

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 One country – one tax

 Consumption based tax instead of manufacturing
 Uniform GST registration, payment
 To eliminate cascading effect of indirect taxes/ doubling tax/ tax on tax
 Subsume all indirect taxes at centre and state level
 Reduce tax evasion and corruption
 Increase productivity
 Increase Tax to GDP and revenue surplus

Taxes Subsumed Under GST

Taxes at the Center and State level are being subsumed into GST:

At the Central level, the following taxes are being subsumed:

1. Central Excise Duty,

2. Additional Excise Duty,
3. Service Tax,
4. Additional Customs Duty commonly known as Countervailing Duty, and
5. Special Additional Duty of Customs.

 At the State level, the following taxes are being subsumed:

1. Subsuming of State Value Added Tax/Sales Tax,

2. Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax
(levied by the Centre and collected by the States),
3. Octroi and Entry tax,
4. Purchase Tax,
5. Luxury tax, and
6. Taxes on lottery, betting and gambling.

So, how is GST Levied?

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GST will be levied on the place of consumption of Goods and services. How does GST
operate?

Case 1: Sale in one state, resale in the same state. In the example illustrated below, goods are
moving from Mumbai to Pune. Since it is a sale within a state, CGST and SGST will be
levied. The collection goes to the Central Government and the State Government as pointed
out in the diagram. Then the goods are resold from Pune to Nagpur. This is again a sale
within a state, so CGST and SGST will be levied. Sale price is increased so tax liability will
also increase. In the case of resale, the credit of input CGST and input SGST (Rs. 8) is
claimed as shown; and the remaining taxes go to the respective governments.

Case 2: Sale in one state, resale in another state. In this case, goods are moving from Indore
to Bhopal. Since it is a sale within a state, CGST and SGST will be levied. The collection
goes to the Central Government and the State Government as pointed out in the diagram.
Later the goods are resold from Bhopal to Lucknow (outside the state). Therefore, IGST will
be levied. Whole IGST goes to the central government. Against IGST,both the input taxes are
taken as credit. But we see that SGST never went to the central government, still the credit is
claimed. This is the crux of GST. Since this amounts to a loss to the Central Government, the
state government compensates the central government by transferring the credit to the central
government.

Case 3: Sale outside the state, resale in that state. In this case, goods are moving from Delhi
to Jaipur. Since it is an interstate sale, IGST will be levied. The collection goes to the Central
Government. Later the goods are resold from Jaipur to Jodhpur (within the state). Therefore,
CGST and SGST will be levied. Against CGST and SGST,50% of the IGST, that is Rs. 8 is
taken as a credit. But we see that IGST never went to the state government, still the credit is
claimed against SGST.Since this amounts to a loss to the State Government, the Central
government compensates the State government by transferring the credit to the State
government.

It is proposed that the CGST will subsume central excise duty (Cenvat), service tax, and
additional duties of customs at the Central level; and value-added tax, central sales tax,
entertainment tax, luxury tax, octroi, lottery taxes, electricity duty, state surcharges related to
supply of goods and services and purchase tax at the state level.
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Rate of GST:

There would be two-rate structure –a lower rate for necessary items and items of basic
importance and a standard rate for goods in general. There will also be a special rate for
precious metals and a list of exempted items. For goods in general, government is considering
pegging the rate of GST from 20% to 23% that is well above the global average rate of 16.4%
for similar taxes, however below the revenue neutral rate of 27%. The combined GST rate is
currently being discussed by the Centre and the EC. The rate is expected to be in the range of
14-16 %. Once the total GST rate is determined, the states and the Centre have to agree on
the CGST and SGST rates. Today, services are taxed at 10% and the combined incidence of
indirect taxes on most goods is around 20%.

Process of implementation and Roadmap

The Constitution (One Hundred and Twenty-second Amendment)Bill, 2014 was introduced
in the Lok Sabha by Finance Minister Arun Jaitley on 19 December2014.The Bill was passed
by the House on 6 May 2015, receiving 352 votes for and 37 against. All 37 no votes came
from members of the AIADMK.The Indian National Congress party opposed the Bill and
boycotted the vote, its members leaving the House before voting began. Although the BJD
and the CPI(M) had previously opposed the Bill, they cast votes in favor. The Government
attempted to move the Bill for consideration in the Rajya Sabha on 11 May 2015, however,
members of the Opposition repeatedly stalled the proceedings of the House. In order to
appease the Opposition's demand for further scrutiny of the Bill, Jaitley moved a motion to
refer the Bill to a Select Committee. The 21 member Committee is expected to give its report
by the end of the Monsoon session.

In 2000,the Vajpayee Government started discussion on GST by setting up an empowered

committee. The committee was headed by Asim Dasgupta, (Finance Minister, Government of
West Bengal). It was given the task of designing the GST model and overseeing the IT back-
end preparedness for its rollout. It is considered to be a major improvement over the pre-
existing central excise duty at the national level and the sales tax system at the state level, the
new tax will be a further significant breakthrough and the next logical step towards a
comprehensive indirect tax reform in the country. The Kelkar Task Force on implementation
of the FRBM Act, 2003 had pointed out that although the indirect tax policy in India has been
steadily progressing in the direction of VAT principle since 1986,the existing system of
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taxation of goods and services still suffers from many problems and had suggested a
comprehensive Goods and Services Tax (GST) based on VAT principle. GST system is
targeted to be a simple, transparent and efficient system of indirect taxation as has been
adopted by over 130 countries around the world. This involves taxation of goods and services
in an integrated manner as the blurring of line of demarcation between goods and services has
made separate taxation of goods and services untenable. Introduction of an Goods and
Services Tax (GST) to replace the existing multiple tax structures of Centre and State taxes is
not only desirable but imperative in the emerging economic environment. Increasingly,
services are used or consumed in production and distribution of goods and vice versa.
Separate taxation of goods and services often requires splitting of transactions value into
value of goods and services for taxation, which leads to greater complexities, administration
and compliances costs. Integration of various Central and State taxes into a GST system
would make it possible to give full credit for inputs taxes collected.GST,being a destination-
based consumption tax based on VAT principle, would also greatly help in removing
economic distortions caused by present complex tax structure and will help in development
of a common national market. A proposal to introduce a national level Goods and Services
Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year
2006- 07.

Since the proposal involved reform/restructuring of not only indirect taxes levied by the
Centre but also the States, the responsibility of preparing a Design and Road Map for the
implementation of GST was assigned to the Empowered Committee of State Finance
Ministers (EC). In April, 2008,the EC a report to the titled “A Model and Roadmap for
Goods and Services Tax (GST) in India” containing broad recommendations about the
structure and design of GST.

In response to the report, the Department of Revenue made some suggestions to be

incorporated in the design and structure of proposed GST. Based on inputs from GOI and
States, The EC released its First Discussion Paper on Goods and Services Tax in India on the
10th of November, 2009 with the objective of generating a debate and obtaining inputs from
all stakeholders. A dual GST module for the country has been proposed by the EC. This dual
GST model has been accepted by center. Under this modelGST have two components viz. the
Central GST to be levied and collected by the Centre and the State GST to be levied and
collected by the respective States. Central Excise duty, additional excise duty, Service Tax,
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and additional duty of customs (equivalent to excise), State VAT, entertainment tax, taxes on
lotteries, betting and gambling and entry tax (not levied by local bodies)would be subsumed
within GST. In order to take the GST related work further, a Joint Working Group consisting
of officers from Central as well as State Government was constituted. This was further
trifurcated into three Sub- Working Groups to work separately on draft legislations required
for GST, process/forms to be followed in GST regime and IT infrastructure development
needed for smooth functioning of proposed GST.

In addition, an Empowered Group for development of IT Systems required for Goods and
Services Tax regime has been set up under the chairmanship of Dr. Nandan Nilekani. A draft
of the Constitutional Amendment Bill has been prepared and has been sent to the EC for
obtaining views of the States. The Goods and Service Tax Bill or GST Bill, officially known
as The Constitution (122nd Amendment)Bill, 2014,would be a Value added Tax (VAT) to be
implemented in India, from April 2016

 Suggestions, in the Report to be submitted by the Select Committee, will be discussed

and consensus reached before Rajya Sabha passes the Bill with two-third majority.
 The Bill thereafter will be needed to be ratified by minimum of 15 States in their
respective assemblies before the President can give its assent for its enactment.
 GST Council will be formed within 60 days of the enactment of the Bill.
 GST Legislation and Place of Supply Rules will be framed and put in the public
domain for comments.
 GST Network, an IT backbone of GST, which will facilitate online registration, tax
payment and return filing will be launched.
 States will frame their respective GST Legislations to enable them to implement GST.
It will be in line with the Central GST Legislation.

Hurdles of implementation

Before it can be introduced, the Centre and states have to sort out issues like agreement on
GST rates, constitutional amendments empowering states to tax services, taxation on inter-
state transactions of goods and services, drafting of CGST and SGST laws, consultation with
all stakeholders including trade and industry associations before finalization, administrative
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preparedness to implement the new tax regime and resolution of all other issues under
discussion.

Challenges for implementing Goods & Services Tax system:

 The bill is yet to be tabled and passed in the Parliament.

 To implement the bill (if cleared by the Parliament) there has to be lot changes at
administration level, Information Technology integration has to happen, sound IT
infrastructure is needed, the state governments has to be compensated for the loss of
revenues (if any) and many more.
 It is really required that all the states implement the GST together and that too at the
same rates. Otherwise, it will be really cumbersome for businesses to comply with the
provisions of the law. Further, GST will be very advantageous if the rates are same,
because in that case taxes will not be a factor in investment location decisions, and
people will be able to focus on profitability.
 For smooth functioning, it is important that the GST clearly sets out the taxable event.
Presently, the CENVAT credit rules, the Point of Taxation Rules are
amended/introduced for this purpose only. However, the rules should be more refined
and free from ambiguity.
 The GST is a destination based tax, not the origin one. In such circumstances, it
should be clearly identifiable as to where the goods are going. This shall be difficult
in case of services, because it is not easy to identify where a service is provided, thus
this should be properly dealt with.
 More awareness about GST and its advantages have to be made, and professionals
really have to take the onus to assume this responsibility.
 GST, being a consumption-based tax, states with higher consumption of goods and
services will have better revenues. So, the co-operation from state governments would
be one of the key factors for the successful implementation of GST
 Assuming GST at 20%,services would see a rise in tax rates while manufactured
consumer goods may see a fall. The two are likely to offset each other resulting in a
limited net impact on inflation based on the consumer price index.
 But actual impact on inflation can’t be known with certainty as much depends on how
the change in tax rates is passed on to consumers and what the actual GST rate is.
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 If there is a partial pass through of higher taxes, impact could be limited, but if GST
rate is higher than 18-22%,effecton inflation can be more than anticipated
 2 levels of GST—state and Centre—means multiple compliances.
 This could mean not just stricter compliance and audit but also an increase in cost of
compliance.
 Globally, the norm is a single, central GST. The jury is still out whether the central
and state governments will function on a common platform due to existing cultural
and operational differences.
 The GST credit flow requires each vendor to input details of invoices issued
containing details of the customer, for the next in line (i.e. the customer)to receive
credit. If vendors aren’t able to upload invoice details in a timely manner, then credit
blockages could happen.

Since GST replaces many cascading taxes, the common man may benefit after implementing
it. But it all depends on ‘what rate the GST is going to be fixed at?’ Also, Small Traders
(based on Annual Business turnover) may be exempted from it.

Advantages

GST has been envisaged as a more efficient tax system, neutral in its application and
distributional attractive. The advantages of GST are:

 The tax structure will be made lean and simple.

 The entire Indian market will be a unified market which may translate into lower
business costs. It can facilitate seamless movement of goods across states and reduce
the transaction costs of businesses.
 It is good for export oriented businesses. Because it is not applied for goods/services
which are exported out of India.
 In the long run, the lower tax burden could translate into lower prices on goods for
consumers.
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 The Suppliers, manufacturers, wholesalers and retailers are able to recover GST
incurred on input costs as tax credits. This reduces the cost of doing business, thus
enabling fairer prices for consumers.
 It can bring more transparency and better compliance.
 Number of departments (tax departments)will reduce which in turn may lead to less
corruption.
 More business entities will come under the tax system thus widening the tax base.
This may lead to better and more tax revenue collections.
 Companies which are under unorganized sector will come under tax regime.
 Wider tax base, necessary for lowering the tax rates and eliminating classification
disputes.
 Elimination of multiplicity of taxes and their cascading effects.
 Rationalization of tax structure and simplification of compliance procedures.
 Harmonization of Centre and State tax administrations, which would reduce
duplication and compliance costs.

Disadvantages

 Critics have argued that the GST is a regressive tax, which has a more pronounced
effect on lower income earners, meaning that the tax consumes a higher proportion of
their income, compared to those earning large incomes.
 A study commissioned by the Curtin University of Technology, Perth in 2000 argued
that the introduction of the GST would negatively impact the real estate market as it
would add up to 8 percent to the cost of new homes and reduce demand by about 12
percent.
 India has opted for a dual-GST model. Critics claim that CGST,SGST and IGST are
nothing but new names for Central Excise/Service Tax, VAT and CST and hence
GST brings nothing new to the table. The concept of value-add has never been
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utilized in the levy of service as the Delhi High Court is attempting to prove in the
case of Home Solution Retail while under Central Excise the focus is on defining and
refining the definition of manufacture instead of focusing on value additions. The
Revenue can be very stubborn when it comes to refunds as the Maharashtra
Government proves and software entities that applied for refunds on excess service
tax paid on inputs discovered.

Impact on the economy

GST would be one of the most significant fiscal reforms of independent India. GST is
expected to result in major rationalization and simplification of the consumption tax structure
at both Centre and State levels. It is expected to replace all indirect taxes, thus avoiding
multiple layers of taxation that currently exist in India. Depending on the final GST base and
rate, there will be a significant redistribution of tax across different goods and services.
Goods currently subject to both Centre and State taxes should experience a net reduction in
tax, with positive impact on consumer demand. Besides simplifying the current system and
lowering the costs of doing business,GST will call for a fundamental redesign of supply
chains. It will affect how the companies operate their businesses, presenting significant
opportunities for long-term revenue and margin improvement. For instance, under the current
tax structure, supply chains are invariably designed to minimize the burden of the Central
Sales Tax, with distribution centres located in individual States where the consumers are
located. They are sub-optimal from a strategic and economic perspective. The elimination of
the central sales tax will provide an opportunity to optimize supply chains, enabling
companies to re-evaluate existing procurement patterns, and distribution and warehousing
arrangements. GST is also expected to result in a reduction in inventory costs. Dealers would
be able to claim a credit for the tax paid on their inventories, leading to improved cash flows.

A successful implementation of GST is significantly dependent on IT capability – not just at

the tax administration level but also at the taxpayer level. Efforts will be required to change
existing IT systems for GST enablement which could be complex, challenging and lengthy
task for the IT department.

Impact on Prices of Goods & Services:

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 For manufactured consumer goods, the current tax regime means the consumer pays
approximately 25-26% more than the cost of production due to excise duty (peak of
about 12.5%)and value added tax.
 While there hasn’t been any clear indication of a GST rate, experts suggest between
18% and 22%. Such goods are likely to become marginally cheaper.
 On the other hand, for goods where the current duty structure is lower, e.g. small cars,
which have an excise duty of only 8%, the impact of GST will most likely be opposite
—these can get more expensive.
 Heavy vehicles such as SUVs and large cars that have an excise duty of 27-30% will
see a marked drop in prices if GST is implemented in the expected range of 18-22%.
 As regards petroleum, it has been proposed to keep this out of the GST umbrella for at
least the first two years, which means petroleum prices aren’t likely to change with
the advent of GST and the variance in prices across states could also continue.
 Prices of goods may not be completely uniform across states as there is talk of
allowing states to have 1-2% variance in tax. Let’s assume that if the median GST rate
is 20% and the Centre applies 10%,for the remainder, the states may be allowed, say,
a range of 9-11% levy.
 Service tax is 14% currently. If GST is implemented, this rate will increase (given the
expectation that GST will be 18-22%) making services more expensive.

GST will affect every part of your business in India with regards to cash flow, costing of
capital, pricing of products and services, financial reporting, tax accounting, compliance
processes,supplychain, procurements and contracts and all technology currently enabling this
ecosystem. In addition, there will be significant training needs for personnel to understand
and operate effectively under this new regime.

The transition to GST will have to be managed in a phased manner and will require proactive
and timely planning. Companies will have to start by understanding key areas of impact to
their business model and prepare different scenarios for the design and application of GST.
Implementation of changes will have to be managed through robust program management
across various company stakeholders in the entire value chain.
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Conclusion

The taxation of goods and services in India has, hitherto, been characterized as a cascading
and distortionary tax on production resulting in misallocation of resources and lower
productivity and economic growth. It also inhibits voluntary compliance. It is well recognized
that this problem can be effectively addressed by shifting the tax burden from production and
trade to final consumption. A well designed destination-based value added tax on all goods
and services is the most elegant method of eliminating distortions and taxing consumption.
Under this structure, all different stages of production and distribution can be interpreted as a
mere tax pass-through, and the tax essentially ‘sticks’ on final consumption within the taxing
jurisdiction. A ‘flawless’ GST in the context of the federal structure which would optimize
efficiency, equity and effectiveness. The ‘flawless’ GST is designed as a consumption type
destination VAT based on invoice- credit method.

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