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What is the concept of providing threshold exemption for GST?

Question 13 - Draft-Bills-Reports - Frequently Asked Questions (FAQ) GST - FAQ [OLD] on Goods and Services Tax (GST) - (December 2015) - Question 13 - Q 13: Ans: Threshold exemption is built into a tax regime to keep small traders out of tax net. Thi .....

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rs. c. Small traders get relative advantage over large enterprises on account of lower tax incidence. The present thresholds prescribed in different State VAT Acts below which VAT is not applicable varies 48 from State to State. A uniform State GST t .....

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