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The principal aim of GST is to eliminate cascading effect i.e. tax on tax and it will lead to bringing about cost competitiveness of the products and services both at the national and international market. GST System is built on integration of different taxes and is likely to give full credit for input taxes. GST is a comprehensive model of levying and collection of indirect tax in India and it has replace taxes levied both by the Central and State Governments.

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How to Cite
G. Jothilakshmi. (2019). A Study on Goods and Services Tax in India. Thematics Journal of Geography, 8(12), 985-988. Retrieved from