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The Goods and Services Tax Bill or GST Bill, officially known as The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, proposes a national Value added Tax to be implemented in India〔http://goodsandservicetax.com/gst/showthread.php?79-Executive-Summary-(Report-of-Task-Force-on-Implementation-of-GST)&goto=nextnewest 〕 from April 2016.〔http://www.taxmanagementindia.com/wnew/detail_rss_feed.asp?ID=1226〕 "Goods and Services Tax" would be a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India, to replace taxes levied by the Central and State governments. GST would be levied and collected at each stage of sale or purchase of goods or services based on the input tax credit method. This method allows GST-registered businesses to claim tax credit to the value of GST they paid on purchase of goods or services as part of their normal commercial activity. Taxable goods and services are not distinguished from one another and are taxed at a single rate in a supply chain till the goods or services reach the consumer. Administrative responsibility would generally rest with a single authority to levy tax on goods and services.〔http://www.idtc.icai.org/download/BGM-on-GST-march-15.pdf〕 Exports would be zero-rated and imports would be levied the same taxes as domestic goods and services adhering to the destination principle. . The introduction of Goods and Services Tax (GST) would be a significant step in the reform of indirect taxation in India. Amalgamating several Central and State taxes into a single tax would mitigate cascading or double taxation, facilitating a common national market. The simplicity of the tax should lead to easier administration and enforcement.From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which is currently estimated at 25%-30%〔http://sites.google.com/site/gstbharatcoin/〕 As India is a federal republic GST would be implemented concurrently by the central government and by state governments.〔http://www.123gst.com/introductory-resources/first-discussion-paper-on-goods-and-services-tax-in-india/frequently-asked-questions-faqs/09-dual-gst〕 ==History in Parliament and Empowered Committee== In 2000, the Vajpayee Government set up a committee headed by Asim Dasgupta, the (Finance Minister of the Government of West Bengal) to design a model for GST and oversee IT preparations. An announcement was made by Palaniappan Chidambaram, the Union Finance Minister, during the central budget of 2006-07 dated 28th February 2006, that GST would be introduced from April 1, 2010 and that the Empowered Committee of State Finance Ministers, on his request, would work with the Central Government to prepare a road map for introduction of GST in India. After this announcement, the Empowered Committee of State Finance Ministers decided to set up a Joint Working Group on May 10, 2007, with the Adviser to the Union Finance Minister and the Member-Secretary of Empowered Committee as co-convenors and the concerned Joint Secretaries of the Department of Revenue of Union Finance Ministry and all Finance Secretaries of the states as its members. The Joint Working Group, after intensive internal discussions as well as interaction with experts and representatives of Chambers of Commerce and Industry, submitted its report to the Empowered Committee on November 19, 2007. This report was then discussed in detail in the meeting of Empowered Committee on November 28, 2007. On the basis of this discussion and the written observations of the states, certain modifications were made, and a final version of the views of Empowered Committee at that stage was prepared and was sent to the Government of India (April 30, 2008). The comments of the Government of India were received on December 12, 2008 and were duly considered by the Empowered Committee (December 16, 2008). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Goods and Services Tax (India) Bill」の詳細全文を読む スポンサード リンク
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