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GST was implemented at a single rate of 3% on 1 April 1994, with an assurance that it would not be raised for at least five years. To cushion the impact of GST on Singaporean households, an offset package was also introduced. Simultaneously, corporate tax rate was cut by 3% to 27%, and the top marginal personal income tax rate was cut by 3% to 30%.
These amendments became effective from 11 October 1982 [3] and the Tribunal was also constituted on the same date. [4] Its initial mandate was under Customs Act, 1962, Central Excise Act, 1944 and Gold (Control) Act, 1968. Service tax was introduced by Chapter V of Finance Act, 1994 [5] and this also was added to the jurisdiction of CEGAT.
GST + QST: 9.975 [11] 14.975 [12] Books are taxed at 5.0% (considered essential goods for QST but not for GST). There is an additional tax on tourist lodgings such as hotels which is usually 3.5%. This tax does not apply in Nunavik. [13] [14] Saskatchewan: GST + PST 6: 11 The 6% rate is effective for goods and services effective March 23, 2017 ...
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A hearing is a part of the court process in Australia. There are different types of hearing in a case. There may be several hearings, although not all may be scheduled. These include: [4] court mentions, where a case first is heard in court; [5] [6] and/or; directions hearing(s) (a brief hearing in front of a judge or commissioner); [7] and
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]
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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.