From Inception to Implementation: Evaluating the Impact of Goods and Service Tax on Indian E-Commerce Industry – A Critical Comment

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Author(s): Garima (Banaras Hindu University, India)
Copyright: 2018
Pages: 19
Source title: Internet Taxation and E-Retailing Law in the Global Context
Source Author(s)/Editor(s): Sana Moid (Amity University, India)and Shailja Dixit (Amity University, India)
DOI: 10.4018/978-1-5225-3787-8.ch008

Keywords: Business & Management / Business Science Reference / E-Commerce

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Abstract

Goods and service tax (GST) is a partially centralized and unified indirect taxation system on goods and services, which will sculpt India as a one common market place. GST on one side is being regarded as a paradigm shift in Indian taxation system, as it will comprehend all the indirect taxes levied on manufacturing, sale, and consumption of goods and services across pan India while on the other side there is lot of commotion over its implementation as it is generally perceived that it will bring no benefit for the country as a whole and rather will create more ambiguity cross state and center. Taking cognizance of the shift in the Indian taxation structure and emergence of the GST, the present chapter addresses this dilemma and contradictions by commenting on the various aspects and impacts of GST, specifically on the Indian e-commerce industry.

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From Inception to Implementation: Evaluating the Impact of Goods and Service Tax on Indian E-Commerce Industry – A Critical Comment

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