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The GST is imposed at variable rates on variable items. The rate of GST is 18% for soaps and 28% on washing detergents. GST on movie tickets is based on slabs, with 18% GST for tickets that cost less than ₹100 and 28% GST on tickets costing more than ₹100 and 28% on commercial vehicle and private and 5% on readymade clothes. [33]
Businesses whose turnover is below the threshold may register if they wish to. A GST-registered business must charge its customers GST on taxable goods and services it provides, but is entitled to a credit for any GST it has paid for its expenditures on these goods and services as well as capital purchases (called input tax credits).
A dual GST module for the country has been proposed by the EC. This dual GST model has been accepted by centre. Under this model GST have two components viz. the Central GST to be levied and collected by the Centre and the State GST to be levied and collected by the respective States.
The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%.
GST Computer Systems, a group of British software developers; General Staff (Sweden), a former agency of the Government of Sweden; German Steel Trust, a German steel company; Gerolsteiner (cycling team) Gesellschaft für Sport und Technik, a former East German mass organization providing mandatory pre-military training
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the Government would be GST-registered to provide a level playing field with the private sector; a Tourist Refund Scheme would be included to allow visitors to obtain a refund of GST on goods they had purchased in Hong Kong and were taking home with them; and; charities would be treated as "taxable persons" to allow them to reclaim input GST.
In the meantime, several countries led first by the European Union have begun to propose and implement digital services taxes (DSTs) which have a number of aims: [3] to raise tax revenues; to put pressure on other countries – in particular the United States – to reach an agreement; [9] and, arguably, [10] to create a level playing field until the OECD/G20 framework reaches an agreement or ...
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