What is GST?

• Destination based consumption tax, i.e., tax on inter-state supply to accrue to destination state

• Dual GST model – CGST to be central tax and SGST to be state tax

• IGST on inter-state transaction, to be shared between centre and states

• Single taxable event, i.e., supply

• Four tier tax rate and creditable compensation cess

• Matching concept introduced for admissibility of credit

How can we help?

• Mapping current business model vis-a-vis model under GST regime

• Analysing key tax impacts on transactions undertaken

• Evaluation of agreements

• Examining eligibility of tax credits into GST regime

• Simulating I/O cost structure

• Identifying issues and developing mitigation plan
  

Impact Analysis