|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
gptkb:Central_Board_of_Excise_and_Customs
|
|
gptkbp:appliesTo
|
services
|
|
gptkbp:basisOfTaxation
|
negative list regime (from 2012)
|
|
gptkbp:cascadingEffect
|
yes
|
|
gptkbp:collectedUntil
|
30 June 2017
|
|
gptkbp:compatibleWith
|
gptkb:Jammu_and_Kashmir
|
|
gptkbp:country
|
gptkb:India
|
|
gptkbp:earlierBasisOfTaxation
|
positive list regime (before 2012)
|
|
gptkbp:excludes
|
certain services
|
|
gptkbp:governedBy
|
gptkb:Finance_Act,_1994
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Service Tax in India
|
|
gptkbp:inputCreditAvailable
|
yes
|
|
gptkbp:introducedIn
|
1 July 1994
|
|
gptkbp:leviedBy
|
gptkb:Central_Government_of_India
|
|
gptkbp:notableCollection
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
service providers
|
|
gptkbp:pays
|
service recipients
|
|
gptkbp:purpose
|
revenue for government
|
|
gptkbp:rating
|
15%
14%
12.36%
|
|
gptkbp:repealedBy
|
1 July 2017
|
|
gptkbp:replacedBy
|
gptkb:Goods_and_Services_Tax
|
|
gptkbp:taxStatus
|
indirect tax
|
|
gptkbp:bfsParent
|
gptkb:Goods_and_Services_Tax_(GST)
|
|
gptkbp:bfsLayer
|
6
|