The Study Of Challenges To Implementation Of Goods And Services Tax In India

Implementation of GST had been biggest challenge in front of government due to federal structure of India. The purpose of introduction of GST is that to make uniform set of rules, regulation and rates on goods and services throughout the India. It makes uniform tax system across the all states as well as central due to federal system in India. Under the GST System there would be a only one rate applicable to goods & Services, still there are some hurdles hampering to create business friendly environment by applying GST. The paper highlights the background, effects, challenges while implementing an after implementing of GST in India finally the paper examines and draws out the conclusion