Goods and Services Tax in India and Other Countries: A Comparative Study
Bibliographic record
Abstract
Taxation is the major source of development of any economy. France was the first country who implemented GST with four tax rate slabs in 1954 in the world. At present, there are 160 countries in the world that have implemented GST/VAT. GST is a single unique tax structure which reduces the cascading effect. As per the World Bank Report, India’s GST top slab of 28% is the second highest of the 115 countries. In India Goods and Services Tax was implemented on 1st July, 2017. GST model of India is based on a dual structure like Canada and Brazil. This study highlights the system of GST, threshold limit, and GST rates around the world. This paper compares the structure of GST in India to some other countries of the world. This study is based on the secondary data taken from various sources such as Government websites, articles, research papers, etc.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".