ll 🙏🏻 नमस्ते 🙏🏻 ll

Today we are going to touch on the most famous chapter in Indian taxation i.e. GST. GST (Goods and Service Tax) is introduced in India 🇮🇳 on 1st July 2017 जिससे tax system मे revolution आया l India मे GST को काफी सालों से discuss 🎙️ kiya जा रहा था but NDA government made it possible and announce 📢 “One Tax, One Nation”. France 🇫🇷 was the first country to implement the GST in 1954. Since then, Germany🇩🇪, Italy🇮🇹, the UK🇬🇧, South Korea🇰🇷, Japan🇯🇵, Russia🇷🇺, Canada🇨🇦, and Australia🇦🇺 have been among the over a dozen nations that have implemented the GST.

लेकिन सबसे important tax hai क्या?

Revenue is the backbone of administration. Same country को चलाने में paiso ki need government ko होती है l Government इस need ko fulfill करने के लिए tax ko charge करती है l Tax से collect हुआ paisa government society के development मे use करती है l Tax ke दो type है l Jisme sabse pahle आता hai direct tax. Employees mostly इस tax ko directly government ko pay करते हैं l दूसरा type Indirect tax जो general public indirectly government ko pay करती है l Indirect Tax consumer consume करनेवाले किसी भी product पर यह tax levy होता है l GST जो indirect tax है which consumer have to pay compulsory to the government but indirectly. But How? Suppose aapne one cookie 🍪 का packet ₹10 मे purchase किया jisme ₹2 पहलेही tax add होता है l Aap total ₹10 retailer ko pay karte ho और retailer वह tax ₹2 का money government ko provide करता है l This process happens indirectly that’s why this tax is known as indirect tax.

“GST is a tax on goods and services with a comprehensive and continuous chain of set-off benefits from the producer’s point and service provider’s point up to the retailer’s level”.

GST goods और services ke sale par लगता है l Goods जैसे electronic devices🎧, clothes👕, Air Cooler, etc. और services jaise consulting, lawyer’s advice, etc. GST introduce करने से pahile VAT (Value Added Tax), CED (Central Excise Duty), Cess, Purchase Tax, Central Sales Tax, Luxury Tax, Entertainment Tax, lotteries, betting, gambling पर taxes थे l GST आनेसे बहुत sare changes tax sector me देखने मिले l Ek example se ham Before GST and After GST ko समझेंगे l


Click here to see full images

As we saw from the above example, before GST tax was levied on total value but after GST tax is levied only on service provided by the Manufacturer, Wholesaler, and Retailer. Price of product to the consumer reduce as compared to before GST, but in reality, हम price me koi भी changes nahi देखते है l Simply all middlemen increase their profits. From the above example, it is clear that most of us are taxpayers.

– j₹k

Click here to read Goods and Services Part – 2



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