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Why GST?





PERCEIVED BENEFITS




To Traders To Consumers
► Reduction in multiplicity of taxes ► Simpler Tax system
► Mitigation of cascading/ double taxation ► Reduction in prices of goods & services due to      elimination of cascading
► More efficient neutralization of taxes                 especially for exports ► Uniform prices through-out the country
► Development of common national market ► Transparency in taxation system
► Simpler tax regime

A) Fewer rates and exemptions
B) Distinction between Goods & Services no            longer required 		► Increase in employment opportunities
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