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·         One tax: An amalgamation (subsuming) of 16 central taxes and state taxes.
·         Common market in absence of CST and entry tax.
·         No distinction between goods and services
·         Invoicing will be simpler: With the introduction of GST only one rate will be written.
·         No entry tax: The abolition of entry tax will be a great boon for the movement of goods by road transport.
·         Common exemptions between Central and states, which will make the rates of duty same all over India.
·         Big central excise tariff will go: Big and fat central excise tariff which has got eight digit classifications like 44079990, 76069110 will go away and will be replaced by one rate.
·         Concept of manufacture : will be replaced by the concept of value added which is numerically measureable and is not controversial.
·         Classification controversies : Now, classification controversies are galore since there are so many rates of duty. This problem will also go if the exemptions are limited.
·         Problem of identification : At present, identifying a commodity like whether it is rubber or resin, paper or board, ash, or dross dominate the proceedings since rates of duty are different. These controversies will be over.
·         Undue enrichment law will go: At present, there is a law in central excise and service tax which provide for refusing refund of higher duty paid in case the burden of higher rate of tax imposed already has not been passed on to the consumer. This is a highly litigated law which will necessarily have to go because GST will be a combination of so many taxes apart from these two taxes. And these taxes do not have the same provision. Moreover, if the unjust enrichment of law is made to apply to GST as a whole, the purpose of seamless movement of goods and services will be defeated.

·         Zero rating will be more comprehensive and more easy: With GST, zero rating will be more comprehensive.

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