A Critical Study of the Design of Indian GST

Abstract

The aim of this research paper is to discuss the concept of GST and also the design of GST. This research paper is based on literature review wherein secondary data is collected from various source such as websites, newspaper, journals and different publications. The paper focus on need and design of GST in various aspect law of taxation policy. Inspite of these, this paper is to consolidate all the details at one place so if any researcher wants to study the design of GST will have all the relevant details available at one place instead of searching other sources.