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எங்கள் பதிப்புகளை உங்கள் இ-மெயில்-ல் படிக்க உங்கள் இ-மெயில் முகவரியை கீழே கொடுத்து Submit பொத்தானை அழுத்தவும். மேலும் உங்கள் இ-மெயிலை திறந்து எங்கள் இணையதள முகவரியிலிருந்து வந்துள்ள லிங்க்கினை கிளிக் செய்வதன் மூலம் எங்கள் தினசரி பதிவேற்றங்களை எளிதாக படிக்கலாம். நன்றி...

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What is GST ? What is GSTIN / UIN in Tamil | Aasan Soft Care

What is GST ? What is GSTIN / UIN in Tamil | Aasan Soft Care


What is GST ? What is GSTIN / UIN in Tamil | Aasan Soft Care


GST scheme known as Good and Services Tax (GST)

GST is an indirect tax throughout India to replace taxes levied by the central and state governments...

The GST is governed by GST Council and its Chairman is Finance Minister of India. 


  • Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.

(Or) What is GST?

  • Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that will be levied on every value addition.
  • To understand this, we need to understand the concepts under this definition. Let us start with the term ‘Multi-stage’. Now, there are multiple steps an item goes through from manufacture or production to the final sale. Buying of raw materials is the first stage. The second stage is production or manufacture. Then, there is the warehousing of materials. Next, comes the sale of the product to the retailer. And in the final stage, the retailer sells you – the end consumer – the product, completing its life cycle.
  • Goods and Services Tax will be levied on each of these stages, which makes it a multi-stage tax. How? We will see that shortly, but before that, let us talk about ‘Value Addition’.
  • Let us assume that a manufacturer wants to make a shirt. For this he must buy yarn. This gets turned into a shirt after manufacture. So, the value of the yarn is increased when it gets woven into a shirt. Then, the manufacturer sells it to the warehousing agent who attaches labels and tags to each shirt. That is another addition of value after which the warehouse sells it to the retailer who packages each shirt separately and invests in marketing of the shirt thus increasing its value.
CGST: where the revenue will be collected by the central government 

SGST: where the revenue will be collected by the state governments for intra-state sales

IGST: where the revenue will be collected by the central government for inter-state sales

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