Goods and Services Tax regime
E1405249
UNEXPLORED
The Goods and Services Tax regime is India’s comprehensive indirect tax system that replaced multiple central and state levies with a unified, destination-based tax on value addition across goods and services.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Goods and Services Tax (GST) | 1 |
| Goods and Services Tax laws of India | 1 |
| Goods and Services Tax regime canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T19991560 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax regime Context triple: [Indian economy, policyFeature, Goods and Services Tax regime]
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A.
Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017 is an Indian law that governs the levy and collection of GST on inter-state supplies of goods and services, forming a core component of the country’s GST framework.
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B.
Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.
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C.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
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D.
Goods and Services Tax (Canada)
Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
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E.
State Goods and Services Tax Acts
The State Goods and Services Tax Acts are state-level laws in India that govern the levy and collection of GST on intra-state supplies of goods and services, complementing the central GST framework.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax regime Target entity description: The Goods and Services Tax regime is India’s comprehensive indirect tax system that replaced multiple central and state levies with a unified, destination-based tax on value addition across goods and services.
-
A.
Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017 is an Indian law that governs the levy and collection of GST on inter-state supplies of goods and services, forming a core component of the country’s GST framework.
-
B.
Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.
-
C.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
D.
Goods and Services Tax (Canada)
Goods and Services Tax (Canada) is a federal value-added tax applied to most goods and services purchased in Canada, implemented to replace the former manufacturers’ sales tax system.
-
E.
State Goods and Services Tax Acts
The State Goods and Services Tax Acts are state-level laws in India that govern the levy and collection of GST on intra-state supplies of goods and services, complementing the central GST framework.
- F. None of above. chosen
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Goods and Services Tax regime
Directorate General of GST Intelligence (India)
→
governingLaw
→
Goods and Services Tax laws of India
ⓘ
linked to: Goods and Services Tax regime