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[ten] Furthermore, the extent of regressive nature of an indirect tax depends upon the kind of indirect tax. Empirical proof suggests that excise taxes are on the whole a lot more regressive than VAT. This could be attributed to The point that excise taxes are levied on items which include Liquor, tobacco, and these merchandise comprise an increa
This article explores the intricacies of this dual administrative structure, the place equally Central and point out Governments have the authority to administer GST, possibly resulting in parallel proceedings. As per the title, dual GST could be the process in which both of those the center and condition levy taxes. It implies that equally govern