Subsumption of 17 Central and State Indirect Taxes (VAT, Service Tax, Excise, Octroi, etc.)
“Created 'One Nation, One Tax' unifying Central Excise, Service Tax, State VAT, Entry Tax, Luxury Tax, and Entertainment Tax into GST.”
Created 'One Nation, One Tax' unifying Central Excise, Service Tax, State VAT, Entry Tax, Luxury Tax, and Entertainment Tax into GST.
Administered under Ministry of Finance / GST Council
Cascading effect of taxes (tax-on-tax), interstate border transit delays, complex multi-state compliance barriers.
Goods and Services Tax (GST) Act, 2017 (101st Constitutional Amendment)
Documented in historical gazettes and administrative review records.
What Should Be Retained, Redesigned, or Revived?
Policy evolution requires institutional continuity, documentation of street-level delivery constraints, and memory preservation.
Verified Administrative & Evaluation Sources
- Official Gazette of India
- Parliamentary Administrative Archives
Related Policy Records in Indirect Taxation