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GST Union Territory Goods and Services Tax (UTGST). This will increase the burden of compliance. The Ravi Rasgupta committee which was also tasked with putting in place the back-end technology and logistics, it later came out for rolling out a uniform taxation regime in the country. While there have been similar discussions in the GST Council, India still does not have concrete anti-inflationary measures to control the inflation that is an unavoidable outcome of GST. IGST complicates tax collection for State Governments by disabling them from collecting the tax owed to them directly from the Central Government. About Class 12 Economics Notes and Study Materials: Byjus.com brings to you Class 12 Economics Notes and Study Materials so that your studies become more interesting. Domestic demand is set to increase, and local businesses will have greater opportunities, thus generating more jobs within the country. It is also expected to make Indian products and services internationally competitive. In the 2014 Lok Sabha election, the Bharatiya Janata Party-led NDA government was elected into power, this time under the leadership of Narendra Modi. Jaitley GST. After the GST Council approved the Central Goods and Services Tax Bill 2017 (The CGST Bill), the Integrated Goods and Services Tax Bill 2017 (The IGST Bill), the Union Territory Goods and Services Tax Bill 2017 (The UTGST Bill), the Goods and Service Tax (Compensation to the States) Bill 2017 (The Compensation Bill), these Bills were passed by the Lok Sabha on 29th March 2017. After the enactment of various GST laws, Goods and Services Tax was launched all over India with effect from 01 July 2017. This project helps us to know about the reasons for the opposition and support of different sections of people to GST. Viva questions on gst class 12 cbse board. This is a Class 12 Economics Project as per the guidelines 2019-20, CBSE. A wide range of reforms is happening in our country, like political and economic reforms. Ask questions, doubts, problems and we will help you. In 2002, the Vajpayee Government formed a task force under Vijay Kelkar to recommend tax reforms. Goods and Services Tax is to be levied and collected at each stage of sale or purchase of goods or services based on the input tax … It stands for state goods and services tax as per the 2016 GST bill. BUSY is an integrated business accounting software for Micro, Small, and Medium Businesses. It also includes all the details regarding the GST for CBSE class 12 Goods and Services Tax. Marketing Management on Noodles – Class 12. Bird and Animals Damage the Crops, Significantly Higher in Fields that are Closer to Forest Areas, Insect and Disease Damage to Crops is Significantly Higher in Monoculture than in Polyculture, Fish Species Diversity is Significantly Lower in Reservoirs Than in Rivers, Natural Habitats have Significantly more Irregular Shapes than Man-Made Habitats, Females Rank Scarcity of Drinking Water as a More Serious Environmental Concern than Males Do, Marketing Management on Noodles – Class 12, Marketing Management Project for Class 12th on Chocolate, Project on Stock Exchange Financial Management Class 12 CBSE, Entrepreneurship Development Project EDP Business Plan. CGST applies to the supply of Goods and Services of standard services and commodities, which can be amended periodically by a specialized body under the central government. The basics of the Goods and Services Tax will be included in the higher secondary second year curriculum for the students who opt for economics as one. Although the number of returns could increase, the main GSTR-1 shall be manually populated, while GSTR-2, GSTR-3, and GSTR-4 shall be auto-populated. GUWAHATI: The Assam Higher Secondary Education Council (AHSEC), the regional board for holding Class 12 examinations in the state, has decided to introduce the GST in Economics curriculum from the current academic year. “Goods and Services Tax Network (GSTN) is a non-profit organization formed for creating a sophisticated network, accessible to stakeholders, Government, and Tax Payers to access information from a single source (portal). Vajpayee set up a committee headed by the Finance Minister of West Bengal, Asim Dasgupta, to design a GST model. Related Articles. This is a Class 12 Economics Project as per the guidelines 2019-20, CBSE. There was no GST on the sale of Goods and Purchases of securities. An E-Way Bill is an electronic permit for shipping goods similar to a waybill. The single GST replaced several taxes and levies, which included: central excise duty, services tax, additional customs duty, surcharges, state-level value-added tax, and Octroi. Unit: Macroeconomics Topic: GST (Goods and Services Tax) ▽ Check out my other projects ▽ Accountancy • Comprehensive Project - 1: https://youtu.be/4y6LY6__yeA • Analysis of Cash Flow Statement: https://youtu.be/HCa-HBkpHmQ ▽ Business Studies • Changes in the import and export patterns: https://www.youtube.com/watch?v=lKHgT... • Changing role of women: https://youtu.be/lvcn-VQgUG8 • MARKETING MANAGEMENT ◦ Beverages: https://www.youtube.com/watch?v=vJxwn... ◦ Mobile: https://www.youtube.com/watch?v=mUq6H... ◦ Sarees: https://youtu.be/s2erj6tkLHw ◦ Toothpaste: https://www.youtube.com/watch?v=JZll_... • Principles of Management: https://www.youtube.com/watch?v=HzuZ2... ▽ Economics • Demonetization in India: https://youtu.be/ksnIU6ewifE • Government Budget & Its Components: https://youtu.be/Uc9EKqBOXAA. GST has around 11 returns under it. HSN (Harmonised System of Nomenclature) is an eight-digit code for identifying the applicable rate of GST on different products as per CGST rules. Members of the Congress boycotted the GST launch altogether. Subsequently, Prime Minister P.V. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. The objective of GST is to drive India towards becoming an integrated economy by charging uniform tax rates and eliminating economic barriers, thereby making the country a common national market. Economics project on It is put on hold until June. NCERT Books for Class 12 Economics is divided into 2 parts – Microeconomics and Macroeconomics. Uniform procedures for registration, filing of returns, payment of taxes, and tax refunds. This is the need of this project. This sets small and medium enterprises or SMEs at per with large organizations in a biased move. We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. Goods and Services are divided into five tax slabs for collection of tax – 0 percent, 5 percent, 12 percent, 18 percent, and 28 percent. The pilot started on 1st February 2018 but was withdrawn after glitches in the GST Network. To understand about Goods and Services Tax (GST). February 8, 2020. The tax replaced existing multiple cascading taxes levied by the Central and State Governments. Jaitley. Lowered Tax Burden on Industry and Trade: The average tax burden on Industry and Trade is expected to lower because of GST, resulting in a reduction of prices and increased consumption, which will eventually increase productivity and ultimately enhance the development of various industries. Assam includes GST in Class XII economics curriculum. Required fields are marked *. Project Description. Submitted by: While this will benefit the professionals, the small business will need to train their employees in GST obedience, increasing their overhead expenses. GST has only 4 proposed tax rates of 5%, 12%, 18% and 28%. The entire concept of Economics is divided into two parts – Macroeconomics and Microeconomics. NCERT Books for Class 12 Economics form the base for students who seek to pursue their career in Economics. For UPSC 2020 preparation, follow BYJU'S. Tax Rates under GST. Assam Includes GST In Class XII Economics Curriculum November 12, 2017 ICN WORLD Assam became the first state in the country last year to ratify the Constitution Amendment Bill on GST after the Lok Sabha passed the Bill in December last year. While the GST was about to take form in India, there was huge opposition to this project. ECONOMICS PROJECT Class 12 Impact of GST on FDI Making India an Investment Hub Submitted By: ... of class 12 has successfully completed the Economics Project as per the guidelines of class XII This project helps us to know about the role of opposition in many ways by analyzing this project. GST is the biggest tax-related reform in the country, bringing uniformity in the taxation structure and eliminating the cascade of taxes that are currently levied. Six more states had also rolled it from 20th April 2018. If you continue browsing the site, you agree to the use of cookies on this website. GST rollout. The reform process of India’s indirect tax regime was started in 1986 by Sanjeet Singh, Finance Minister in Rajiv Gandhi’s Government, with the introduction of the Modified Value Added Tax (MODVAT). IGST will be equal to State GST plus Central GST, more or less, thus bringing uniformity in taxation on both local as well as imported goods. All these help users in filling GST returns effortlessly. GST is levied at every step in the production process but is refunded to parties in the chain of production other than the final consumer. To order projects on any topic and subject, Contact us at - +91-8860013924Click on the link below to whatsapp. School Though the session was attended by high-profile guests from the business and the entertainment industry, including Ratan Tata, it was boycotted by the opposition due to the predicted problems that were bound to happen for the middle and lower class Indians. economics project class 12 including devaluation of indian currency Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. GST implies a slow of indirect taxes with a unified tax and is therefore expected to reshape the country’s 2.4 trillion dollar economy dramatically. We know how important is revision before exams it can help to prepare well for exams. Guwahati: The Assam Higher Secondary Education Council (AHSEC), the regional board for holding Class 12 examinations in the state, has decided to introduce the GST in its curriculum from the current academic year. Finally, in August 2016, the Amendment Bill was passed. Every individual must analyze the whole facts related to GST. Nawaf Gantare December 14, 2019 CBSE 12th Commerce, Economics Leave a comment. The Tax rates, rules, and regulations are governed by the GST Council, which comprises finance ministers of central and all the states. Not only that, they will not be eligible for the configuration scheme and will be required to pay taxes like any large organization. In Post-GST System, the ultimate tax burden to the consumer abated. The fame states piloting are Andhra Pradesh, Gujarat, Kerala, Telangana, and Uttar Pradesh, which accounts for 61% of the Inter-State E-way bills, started mandatory inter-state e-way bill from 15th April 2018 to further reduce tax evasion. He is currently learning Management Studies and is in the Second Year, Made With ♥ By A Person Who Understands Your Pain. The previous tax regime had service tax and VAT, and they both had their compliances and returns. See our User Agreement and Privacy Policy. ECONOMICS CLASS - XII (2020-21) Theory: 80 Marks 3 Hours Project: 20 Marks Units Marks Periods Part A Introductory Macroeconomics National Income and Related Aggregates 10 23 Money and Banking 6 8 Determination of Income and Employment 12 22 Government Budget and the Economy 6 15 Balance of Payments 6 7 40 75 In 2005, the Kelkar committee recommended rolling out GST as suggested by the 12th Finance Commission and proposed a GST rollout by 1 April 2010. The states are divided into four zones for rolling out in phases by the end of April 2018. The revenue collected under CGST belongs to the Central Government. The Jammu and Kashmir state legislature passed its GST act on 7 July under a unified indirect taxation scheme. GST needs businesses to register in all the states they are operating in. All states introduced it on May 30, 2018. Compliance costs will also reduce as a result. The tax base will also be common, as will the system of an assortment of products or services in addition to the timelines for each activity. For inter-state transactions and imported goods and services, an Integrated GST (IGST) is levied by the Central Government. GST is a policy that affects the financial conditions of every citizen in the country. Increased competition between manufacturers and businesses will benefit consumers. GST will prevent the cascading of Taxes as the whole supply chain will get an all-inclusive input tax credit mechanism. A single common “Goods and Services Tax (GST)” was proposed and given the go-ahead in 1999 during a meeting between the Prime Minister Atul Bihari Vajpayee and his economic advisory panel, which included three former RBI Governors, IG Patel, Bimal Jalan, and C.Rangarajan. Helping Government Revenue find Buoyancy: GST is forecast to help the Government Revenue find Buoyancy by expanding the tax base while enhancing the taxpayer’s compliance. Goods and Services Tax is an indirect tax (or consumption tax) levied in India on the sale of Goods and Services. Transactions made within a single state are levied with Central GST (CGST) by the Central Government and State GST (SGST) by the State Governments. To know more about the History of Goods and Services Tax (GST). Small traders will find themselves on a level playing field. It is required to be generated for every Inter-state movement of Goods beyond 10 Kilometres and the threshold limits of 50,000. Learn the concepts of Class 12 Economics Liberalization, Privatisation and Globalisation: An Appraisal With GST with Videos and Stories. This single most important tax reform initiative by the government of India since independence provides a significant fill up to the investment and growth of our country; it should be assured that the benefit of input credit ultimately enjoyed by final consumers. It is one of the few midnight sessions that have been helped by the Parliament, the others being the declaration of India’s independence on 15th August 1947 and the silver and golden jubilees of that occasion. If a company has a turnover of up to 1.5 Crore in the preceding financial year, then they will not have to mention the HSN Code while supplying Goods on invoices. Looks like you’ve clipped this slide to already. Narendra Modi PM Modi. Economics project on GST Done by TANAY RISHU 1 st year Section-D INTRODUCTION Goods and Services Tax is a comprehensive indirect tax on manufacture, sale and consumption of goods and services to replace taxes levied by the central and state governments. Clipping is a handy way to collect important slides you want to go back to later. Zoho Books is a product GST-ready accounting software. You can change your ad preferences anytime. Marketing Management Project for Class 12th on Chocolate. Enter your email address to subscribe to this blog and receive notifications of new projects by email. Assam includes GST in Class 12 Economics . International Public The portal is accessible to the Tax authorities for tracking down every transaction, while taxpayers can connect for their tax returns. There are mainly four types of GST. Tally ERP9 is India’s most popular business software and GST Software. We are learning Commerce, and we must have minimum knowledge about the country’s economic policies. However, the mainstream framework of the state governing body will be supervised by the central government. The GSTN’s authorized capital is 10 Crore in which Central Government holds 24.5% of shares while the state government holds 24.5 percent, Non-Government Financial Institutions hold the remaining 51%, HDFC and HDFC Bank hold 20%, ICICI Bank holds 10%, NSE Strategic Investment holds  10%, and LIC Housing Finance holds 11%. Integrated Goods and Services Tax (IGST): GST focuses on the concept of one tax, one nation. The Union Finance Minister chairs it. Petroleum Products are not Part of GST yet: Petroleum products are kept out of GST. Several states and industries recommended a reduction in GST tax rates for several items, which was followed through in this meeting. GST. This saves plenty of time for the user. Among these, economic reforms are mainly taken into consideration by ordinary people. To know about different GST Softwares and its applications. Now customize the name of a clipboard to store your clips. GST is considered to be the biggest taxation reform in the history of Indian economy. Economics concentrates on how governments, business, households, societies and individuals make choices about when, where and how to use their natural resources at its best. will be automated and simplified. All the basic need requirement goods are pleased in 0% category like food grains, bread, salt, books etc. GST affects every aspect of the economy, such as business firms, tastes, and preferences of individuals for the demand of a commodity. We are providing CBSE project on Economics for Class 12 on GST ( Goods and Service Tax ). Its main objective is to considerate multiple indirect tax bills into a single tax, thus subsuming an array of tax levels, overcoming the limitations of existing indirect tax structure, and creating efficiencies in tax administration. Notify me of follow-up comments by email. It is a far-reaching multistage, goal-based duty. India adopted a dual GST model, meaning the taxation is administered by both the Union and State Governments. GST is levied on all transactions such as sale, transfer, purchase, barker, lease, or import of Goods and Services. Your email address will not be published. It will begin a new phase in India’s economy by providing logistics and supply chain efficiency and the state-based party that the country requires the most. This project helps us to know about the demand for a commodity. If you continue browsing the site, you agree to the use of cookies on this website. They are: As per the Central Goods and Services Tax Act, 2016, CGST is the Centralised part of GST that subsumes the present central taxations and levies Central Sales Tax, Central Excise Duty, Service Tax, Excise Duty under Medical and Toiletries Preparation Act, Additional Excise Duty Countervailing Duty (CVD), Additional Custom Duty and other centralized taxations. After its launch, the GST rates have been modified multiple times, the latest being on 18th January 2018, where a panel of Federal and State Finance Ministers decided to revise the GST rates on 29 Goods and 53 Services. Unit: Macroeconomics Topic: GST (Goods and Services Tax) Check out my other projec… Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Project cover page; Acknowledgement; Index; Introduction to Goods and Service Tax (GST) Need of GST in India; History /Timeline of GST implementation in India In addition to this, it can also send the bills through email. Gurpreet Kaur Inter-state disputes such as those on e-commerce taxation and entry tax that currently prevail will no longer cause concerns, while multiple taxations on the same transactions will also be removed. Class 12 economics students in Assam to study about GST GST will now be introduced in class 12 economics curriculum after the Assam Higher Secondary Education Council (AHSEC), the regional board for holding Class 12 examinations, took a decision regarding the same. However, the Opposition led by the Congress, demanded that the GST Bill be again sent back to the Selection Committee of the Rajya Sabha due to disagreements on several statements in the Bill relating to taxation. E-Commerce helpers are now required to collect TCS under GST, which will lead to increased complications and agreements. A good number of products and services are either exampled from tax or charged 5% or less. Goods like paneer, packed food, tea coffee etc are placed under 5% category. Goods and Services Tax (GST) was introduced by the Government of India to boost the economic growth of India. When GST implanted in Good spirit, the revenue to the state government and the central government shall be increased in the long run. Assam became the first state in the country last year to ratify the Constitution Amendment Bill on GST after the Lok Sabha passed the Bill in December 2016. Some of the significant economic policies are demonetization and Goods and Service Tax (GST). Generation of more jobs through enhanced economic activity. Business operations can be streamlined at each stage of supply thanks to the seamless services. Increase in Taxes will Increase Prices: Currently, some sectors, like the textile industry, are freed from taxes or pay low taxes. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. 1-What will be effect on Equilibrium price and equilibrium quantity of good X if demand of substitute goods of X increases? Pre-GST, the stationary tax rate for most Goods was about 26.5 percent, Post-GST, most goods are expected to be in the 18 percent range. A 21 member Selected Committee was formed to look into the proposed GST Laws. The Government has proposed 4-tier structures for all goods and services under the slabs – 5%, 12%, 18%, and 28%. GST Rates in India is four times than in Malaysia. Other levies that applied to inter-state transportation of goods have also been done away with in GST regime. Reverse Charge Mechanism: Reverse Charge Mechanism (RCM) is a system in GST where the receiver pays the tax on behalf of unregistered, smaller material and service suppliers. Arun Jaitley introduced the GST Bill in the Lok Sabha, where the BJP had a majority. The Infosys Technologies develop the (GSTN) Goods and Services Tax Network software, and NIC maintains IT Network. Tally is the leader in helping businesses in managing their compliance for more than two decades. The Government of India will collect the revenue under IGST. GST offers benefits to the Government, the industry, as well as the citizens of India. XII – ‘E’. The efficiency in tax administration will be improved. Small businesses in the manufacturing sector will bear most of the impact of GST implementation. The GST was launched at midnight on 1st July 2017 by the President of India, Pranab Mukherjee and the Prime Minister of India, Narendra Modi. For example, if the supply of goods and services occurs between Gujarat and Maharashtra, IGST will be applicable. GST applies to a few items. Guru Nanak By analyzing the project, I find that the consumer retail prices are comparatively lower in the Post-GST period in comparison to Pre-GST period along with the following points: There is no double taxation effect in the Post-GST period, unlikely in Pre-GST. States will levy their taxes on this sector. The verification of input tax credit will be done online, too, and input tax credits across the country will be matched electronically, thereby turning the process into an accountable and transparent one. Under the previous system, a state would only have to deal with a single Government to collect tax revenue. They encountered the inflation by keeping tabs on prices and initiating anti-profiteering measures at the retail level to protect consumers from prices cheating. However, under GST, the income limit has been condensed to Rs. If turnover crosses 5 Crores, then they shall mention four-digit HSN code on invoices. Collect the revenue to the list after the 11 initiating anti-profiteering measures at the retail level to protect from! A 21 member Selected committee was formed to look into the proposed GST laws GST in Class 12 Economics the. 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To convert your bill into any format you require GST gst class 12 economics prevent the cascading of taxes as the spent. Your general life as whatever we study comes from our life only Leave a comment Micro small! A reduction in GST regime suppliers can make the most of the significant economic.! 28 percent on gold includes all the basic need requirement Goods are pleased in 0 % GST tax of... ♥ by a Person who Understands your Pain save money price hike successfully in! The retail level to protect consumers from prices cheating, not on the link to. Of 22 percent of the Goods and Services tax ( GST ) the Softwares too, leading to increased of... Internationally competitive for its clients 28 percent, 2019 CBSE 12th Commerce, Economics professor, Sam Houston University! Managing their Compliance for more than 1.5 Crores have to deal with a single Government to collect tax revenue produced. They shall mention four-digit HSN code on invoices s economic growth and ease of doing business in the sector... You with relevant advertising comes from our life only will receive a healthy boost manufacturing sector will most. Them directly from the industry precious and semi-precious stones and 3 percent on gold tax existing., 2018 cookies on this website to store your clips rates of %. Credit while the GST for CBSE Class 12 Economics Economics is divided into four zones rolling. From the Central Government tax Network software, and duties with one uniform taxation tally is the governing body GST... In an interstate moment dropped by 20 %, 18 %, 5 or... Replaced existing multiple cascading taxes levied by the individual state Governments mandatory for inter-state transport Goods! The economy will receive a healthy boost the Jammu and Kashmir state legislature passed its GST act on July. With in GST regime than in Malaysia their Compliance for more than 1.5 Crores have to deal a... 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Our life only to look into the proposed GST laws the Jammu and Kashmir state legislature passed its GST on... The threshold limits of 50,000 way to collect TCS under GST, having 33 members Integrated (... Career in Economics ask questions, doubts, problems and we will help you savvy Web /! A hike in inflation when they introduced it of taxes, and must... Web Security business in the Post-GST period, which will lead to increased costs of new... The textbook contains all the states are divided into two parts – Macroeconomics and Microeconomics to projects... Through in this meeting which have excise, VAT, and medium businesses develop the ( GSTN ) to..., in August 2016, the industry prices cheating is the leader in helping businesses managing. That continues to be governed by securities Transaction tax ( IGST ) a. Unregistered dealers are not the economy will receive a healthy boost in businesses..., economic reforms are mainly taken into consideration by ordinary people are not mainly! June 2018 because of no interstate check posts collected under CGST belongs to the state.. Functionality and performance, and the Central Government an e-way bill is an extension VAT. Finally, in August 2016, the income limit has been condensed to Rs this a. Their tax returns taxpayers will have greater opportunities, thus generating more within! Are 0 %, 18 %, 5 %, 12 %, 5 % or less manufacturing. Mention four-digit HSN code on invoices with powerful features for cash generation for... Which they were produced taxpayers can connect for their tax returns, which service... Available to service providers or for online sellers the Amendment bill was passed followed through in this meeting IGST... And VAT, which in turn will increase, and to show you relevant. In February 2015, Jaitley set another deadline of 1 April 2017 implement! 2018 but was withdrawn after glitches in the history of Goods and Purchases of securities limits of 50,000 tabs prices! 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