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Research Article

EEO. 2021; 20(1): 6644-6649

A Comparative Study Of Indian Goods And Services Tax (Gst) Model With Canadian Goods And Services Tax (Gst) Model

Dr. Rupa Khanna Malhotra, Assistant professor (Capt.) Rakesh Kumar, DR. Rajesh Kumar Upadhyay.


Goods and service tax is a vibrant changing in indirect taxation. 01 July 2017 was day on which GST implemented in India. There are many model of GST in the world which adopted in different way by different country according to legislation. Indian GST model is unique model which is known as dual GST model. This model gives power to centre government and state government to make law on GST. It means respective states government have power to make law on GST in their states. However overall tax cannot exceed forty percent. In this way some products are outside GST preview because of existing tax is more than GST slab. Canada is only country in the world where indirect tax collected like in India i.e. central and provincial level. Province has power to make law at different rate from central tax. Paper will be stressed on Indian GST model and Canadian GST model.

Key words: GST, Legislation, slab, provincial, comparative, government, products, existing

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