Download Bangalore City University B.com 5th Sem Goods and Service Tax[GST] Solved Question Paper of Year 2019-2020.
B.Com or Bachelor of Commerce is a three-year undergraduate course imparted in regular as well as distance education mode. B.Com is the second most popular undergraduate course in the Commerce branch. Under B.Com, there are three most popular courses, namely B.Com or B.Com-General, B.Com (Hon-ours) and B.Com LLB. The B.Com or B.Com-General is also referred to as B.Com-Pass by many universities. In the B.Com course, candidates are taught core subjects related to commerce and finance. In the three-year duration, the candidates are given options to choose from a few elective subjects too. The program-me is usually spread over six semesters during which the student is taught topics like financial accounting, corporate tax, economics, company law, auditing, business management, etc.
Download B.com 5th Sem Goods & Service Solved Question Paper
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Some Educational Information on GST
What is GST?
• GST (Goods and Services Tax) is an indirect tax levied on goods and services.
• GST is a single tax on the supply of goods and services.
• GST improves the overall economic growth of the nation.
• GST is a comprehensive indirect tax levy on the manufacture, sale, and consumption of goods as well as services at the national level.
• It will replace all indirect taxes levied on goods and services by states and Central.
DUE TO GST WHAT IS EXPENSIVE AND CHEAPER
• EXPENSIVE – Mobile services, banking services, Luxury items like hotels, health care, diamonds.
• CHEAPER – Fruits, vegetables, eggs, milk, two-wheeler, tea, coffee.
OBJECTIVES / PURPOSE OF GST
• One country – one tax
• Consumption-based tax instead of manufacturing
• Uniform GST registration, payment
• To eliminate the cascading effect of indirect taxes/ doubling tax/ tax on tax
• Subsume all indirect taxes at center and state level
• Reduce tax evasion and corruption
• Increase productivity
• Increase Tax to GDP and revenue surplus
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