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DIAS Technology Review

The Institute has a unique distinction of publishing a bi-annual International journal DIAS Technology Review – The International Journal for Business and IT. The Editorial Board comprises of...

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Vol. 16 No. 1 (2019)

Articles 31th Edition of DTR Apr 2019 – Sep 2019
DOI 10.65301/dias.2019.16.1.3

GST in India an Australia-A Comparison

Authors
GE
Geoffrey A. Tickell

 Professor, Indiana University of Pennsylvania, USA
45 Views
61 Downloads
Published 2019-09-30
Abstract

This paper discusses the Goods and Services Tax (GST) that became effective in India on July 1, 2017. Itis notable that, unlike most nations with a GST, India has five (was six) distinct tax rates on products and a dual-tax regime. This paper provides a background to the political process undertaken to implement the GST in India. It also compares India's GST with Australia's GST; a tax introduced in Australia on July 1, 2000, also after considerable political persuasion and deal making. Unlike India, Australia has only one GST rate, that of 10%. This paper argues that India's GST is currently too complex and that simplification, similar to Australia's, is needed for acceptance by its population

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Geoffrey A. Tickell . (2019). GST in India an Australia-A Comparison. DIAS Technology Review, 16(1).
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