Comparative study of before and after GST in India
Abstract
—In this paper compare the tax before and after GST in which to study the direct and indirect tax
system such as Fringe benefit tax or Perquisite tax, Income tax, Capital gain tax, and Value added tax,
Entertainment tax, Anti-Dumping duty. In GST as CGST, SGST and IGST the government informed
10.05% tax are collected and increase the revenue of the government. Descriptive research and secondary
data as used to collect the information compare a previous government revenue and present has same level
of increasing the government revenue after implement of GST