|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
gptkb:Australian_Taxation_Office
gptkb:Canada_Revenue_Agency
gptkb:Central_Board_of_Indirect_Taxes_and_Customs_(India)
gptkb:Inland_Revenue_Authority_of_Singapore
|
|
gptkbp:appliesTo
|
gptkb:Australia
gptkb:Canada
gptkb:India
gptkb:Malaysia
gptkb:New_Zealand
gptkb:Singapore
|
|
gptkbp:compositionSchemeAvailableIn
|
gptkb:India
|
|
gptkbp:compositionSchemeFor
|
small businesses
|
|
gptkbp:compositionSchemeTaxRate
|
lower than regular GST rates
|
|
gptkbp:constitutionalAmendmentInIndia
|
gptkb:101st_Amendment
|
|
gptkbp:dataCollected
|
point of sale
|
|
gptkbp:excludes
|
certain goods and services
|
|
gptkbp:features
|
destination-based tax
input tax credit
single tax system
|
|
gptkbp:fullName
|
gptkb:Goods_and_Services_Tax
|
|
gptkbp:hasSlabRates
|
gptkb:India
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GST
|
|
gptkbp:impact
|
gptkb:unified_national_market_(India)
increased transparency
reduction in cascading effect of taxes
|
|
gptkbp:inputTaxCreditAvailableTo
|
registered taxpayers
|
|
gptkbp:introducedInIndiaOn
|
1 July 2017
|
|
gptkbp:leviedBy
|
supply of goods
supply of services
|
|
gptkbp:notableCollection
|
gptkb:government
|
|
gptkbp:purpose
|
increase tax compliance
reduce tax evasion
simplify tax structure
|
|
gptkbp:rateVariesBy
|
gptkb:Country
type of goods or services
|
|
gptkbp:relatedTo
|
gptkb:tax_law
VAT
customs duty
excise duty
service tax
|
|
gptkbp:replacedBy
|
multiple indirect taxes
|
|
gptkbp:requires
|
gptkb:GSTIN_(Goods_and_Services_Tax_Identification_Number)
GST registration
|
|
gptkbp:returnsFiledBy
|
registered businesses
|
|
gptkbp:returnsFiledPeriodically
|
annually
monthly
quarterly
|
|
gptkbp:reverseChargeMechanismAppliesTo
|
certain transactions
|
|
gptkbp:slabRatesInIndia
|
5%
0%
12%
28%
18%
|
|
gptkbp:type
|
indirect tax
|
|
gptkbp:bfsParent
|
gptkb:TVQ
gptkb:Старогард-Гданьский
|
|
gptkbp:bfsLayer
|
5
|