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Abstract

GST also known as the Goods and Services Tax is defined as the giant indirect tax structure designed to support and enhances the economic growth of a country. More than 165 countries from 1919 –
France to 2017 India have implemented GST so far. However, there is a huge hue and cry against its implementation. It would be interesting to understand why this proposed GST regime may hamper the
growth and development of the country.

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