http://localhost:8080/xmlui/handle/123456789/778 Research Scholar Thesis of Management Skill_170950W002_22032021 Fri, 10 Jul 2026 05:24:19 GMT 2026-07-10T05:24:19Z http://localhost:8080/xmlui/handle/123456789/784 Title: References_Kritika Tekwani_Thesis Authors: Tekwani, Kritika; Raghuvanshi, Rinku; Rana, Anil Abstract: Taxation is the major tool for the collection of revenue by the government, to finance various development activities. In India, there are two types of taxes i.e. direct taxes and indirect taxes comprehensively. The structure of indirect taxes in India was based on three lists in the seventh schedule of the constitution of India. These lists were majorly based on the Government of India Act, 1935. The structure of indirect taxes was very complex and inefficient due to changes in technology, situations, etc. As per the requirement and need, the government brings out changes in the tax laws by introducing excise duty, customs duty, service tax, VAT, MODVAT, etc. The introduction of GST could be the result of all these changes made by the government. The world has given acceptance to GST long ago. The developed nation France was the first country that implemented the same in 1954 and eventually, India has also shown an inclination for GST on 1-7-2017 by implementing GST in its 101st amendment in the Constitution of India. It is a comprehensive value-added tax on goods and services. The structure of indirect taxes in India (as existing up to 30-6-2017), which includes taxes like VAT, entertainment tax, luxury tax, service tax, surcharge, etc. merged into GST. Description: Part of Thesis Fri, 01 Jan 2021 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/784 2021-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/783 Title: Declaration_Kritika Tekwani_Thesis Authors: Tekwani, Kritika; Raghuvanshi, Rinku; Rana, Anil Abstract: Taxation is the major tool for the collection of revenue by the government, to finance various development activities. In India, there are two types of taxes i.e. direct taxes and indirect taxes comprehensively. The structure of indirect taxes in India was based on three lists in the seventh schedule of the constitution of India. These lists were majorly based on the Government of India Act, 1935. The structure of indirect taxes was very complex and inefficient due to changes in technology, situations, etc. As per the requirement and need, the government brings out changes in the tax laws by introducing excise duty, customs duty, service tax, VAT, MODVAT, etc. The introduction of GST could be the result of all these changes made by the government. The world has given acceptance to GST long ago. The developed nation France was the first country that implemented the same in 1954 and eventually, India has also shown an inclination for GST on 1-7-2017 by implementing GST in its 101st amendment in the Constitution of India. It is a comprehensive value-added tax on goods and services. The structure of indirect taxes in India (as existing up to 30-6-2017), which includes taxes like VAT, entertainment tax, luxury tax, service tax, surcharge, etc. merged into GST. Description: Part of Thesis Fri, 01 Jan 2021 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/783 2021-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/782 Title: Content-Kritika Tekwani_Thesis Authors: Tekwani, Kritika; Raghuvanshi, Rinku; Rana, Anil Abstract: Taxation is the major tool for the collection of revenue by the government, to finance various development activities. In India, there are two types of taxes i.e. direct taxes and indirect taxes comprehensively. The structure of indirect taxes in India was based on three lists in the seventh schedule of the constitution of India. These lists were majorly based on the Government of India Act, 1935. The structure of indirect taxes was very complex and inefficient due to changes in technology, situations, etc. As per the requirement and need, the government brings out changes in the tax laws by introducing excise duty, customs duty, service tax, VAT, MODVAT, etc. The introduction of GST could be the result of all these changes made by the government. The world has given acceptance to GST long ago. The developed nation France was the first country that implemented the same in 1954 and eventually, India has also shown an inclination for GST on 1-7-2017 by implementing GST in its 101st amendment in the Constitution of India. It is a comprehensive value-added tax on goods and services. The structure of indirect taxes in India (as existing up to 30-6-2017), which includes taxes like VAT, entertainment tax, luxury tax, service tax, surcharge, etc. merged into GST. Description: Part of Thesis Fri, 01 Jan 2021 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/782 2021-01-01T00:00:00Z http://localhost:8080/xmlui/handle/123456789/781 Title: Declaration_Kritika Tekwani_Thesis Authors: Tekwani, Kritika; Raghuvanshi, Rinku; Rana, Anil Abstract: Taxation is the major tool for the collection of revenue by the government, to finance various development activities. In India, there are two types of taxes i.e. direct taxes and indirect taxes comprehensively. The structure of indirect taxes in India was based on three lists in the seventh schedule of the constitution of India. These lists were majorly based on the Government of India Act, 1935. The structure of indirect taxes was very complex and inefficient due to changes in technology, situations, etc. As per the requirement and need, the government brings out changes in the tax laws by introducing excise duty, customs duty, service tax, VAT, MODVAT, etc. The introduction of GST could be the result of all these changes made by the government. The world has given acceptance to GST long ago. The developed nation France was the first country that implemented the same in 1954 and eventually, India has also shown an inclination for GST on 1-7-2017 by implementing GST in its 101st amendment in the Constitution of India. It is a comprehensive value-added tax on goods and services. The structure of indirect taxes in India (as existing up to 30-6-2017), which includes taxes like VAT, entertainment tax, luxury tax, service tax, surcharge, etc. merged into GST. Description: Part of Thesis Fri, 01 Jan 2021 00:00:00 GMT http://localhost:8080/xmlui/handle/123456789/781 2021-01-01T00:00:00Z