The Central Goods and Services Tax Act, 2017 (CGST Act), is a key legislation passed by the Indian Parliament to introduce a comprehensive Goods and Services Tax (GST) system in the country. The Act plays a pivotal role in simplifying the indirect tax structure in India. By unifying various taxes under the GST regime, it aims to create a transparent, efficient, and seamless tax system, promoting economic growth and ease of doing business in the country.
This Act was last updated on the 1st of October 2022.
