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What principles were adopted for subsuming the above taxes under GST?

Question 4 - Act - Overview of Goods and Services Tax (GST) - Goods and Services Tax - Question 4 - Q 4. Ans. The various Central, State and Local levies were examined to identify their possibility of being subsumed under GST. While identifying, the .....

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saction chain which commences with import/ manufacture/ production of goods or provision of services at one end and the consumption of goods and services at the other. (iii) The subsumation should result in free flow of tax credit in intra and inter- .....

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