GST (Goods and Services Tax)

Definition

Unified indirect tax on goods and services in India, replacing multiple state and central taxes. Businesses/professionals with turnover > ₹20L (₹10L in special category states) must register.

In Context

GST rates vary (0%, 5%, 12%, 18%, 28%). Freelancers and consultants with annual receipts > ₹20L must register. Export of services can be zero-rated. GST registration doesn't automatically mean GST tax liability.

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