Tax Levy on One and Collect from Another – Boon or Bane

  • P.Lavanya
  • Show Author Details
  • P.Lavanya

    Advocate at Madras High Court, India.

  • img Save PDF


In the Indian tax structure GST is a biggest reform which will simplify the indirect tax regime in India and broaden the tax base and increase the revenue of the Central Government. Our previous tax system has various imperfections like complexity, cascading effect, lack of tax compliance etc. GST removed all these deficiencies in this present taxation system. This paper is aimed to analyse both on the positive as well as negative effects of Goods and Service Tax bill.


Research Paper


International Journal of Legal Science and Innovation, Volume 4, Issue 1, Page 164 - 171


Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (, which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.


Copyright © IJLSI 2021