Need and Relevance of the Goods and Services Tax (GST) Regime in India: An Analysis in Legal Perspective

Document Type : Primary Research paper


1 Assistant Professor, Department of Commerce, Kristu Jayanti College, Bangalore

2 R Head, Department of Commerce, Kristu Jayanti College, Bangalore


The introduction of the Goods and Services Tax (hereinafter alluded as GST) system has been actually an extremely huge and progressive advance in the field of roundabout assessment changes in India. By amalgamating countless Central just as State charges into a solitary duty, GST can alleviate the evil falling impacts of old aberrant expense structure. The new system additionally attempts to address the issue of twofold tax collection in a significant manner and easily make ready for bringing a typical public market. From the buyers' perspective, the greatest favorable position of presenting the GST would be as far as re10duction in the general taxation rate on merchandise, which is right now assessed to be around 25%-30%. It would likewise suggest that the real weight of backhanded charges on products and enterprises would be significantly more straightforward to the customer. Appropriation of GST model attempts to make Indian items serious in the homegrown just as worldwide business sectors inferable from the full balance of information charges across the worth chain of creation and dissemination.
In the above background, the current paper attempts to investigate the development, significance, need, pertinence of GST system in India. The paper further examines the need of Constitutional correction for presenting the GST system in India alongside some Court decisions. Finally the end for certain recommendations have been made.