Under the GST regime ‘Turnover in a state or union territory’ is explained as the comprehensive value of all the taxable and the non-taxable supplies, supplies that are exempted, goods and services that are exported within the state by a taxpayer and the inter-state supply of goods or services made by a taxable person excluding taxes. Moreover, if any kind of tax is charged then it shall be under the CGST, SGST and IGST law.
GST, a unified tax regime for indirect taxes. This is perhaps the biggest tax reform in the regime of indirect taxes as it succeeds a number of indirect taxes that are applicable under the current regime.
The taxation framework in India is about to experience a radical shift once the GST (Goods and Services Tax) system takes over.
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