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An indirect tax levied in India
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Goods and Services Tax (GST) is an indirect tax introduced in India on 1 July 2017, replacing a range of pre-existing taxes like VAT, service tax, central excise duty, entertainment tax and octroi. GST unified the country’s tax structure, simplifying the taxation of goods and services and eliminating the need for multiple taxes previously levied by both central and state governments.
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Résumé et adapté de l’article « Goods and Services Tax (India) », Wikipédia en anglais. Licence CC BY-SA 4.0.
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