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What are the merits of GST?

Some of the ways in which GST is beneficial are stated below:

  • Avoidance of multiplicity of taxation;
  • Enhanced transparency in the tax regime;
  • Increased uniformity preventing unhealthy competition between the States;
  • Elimination of double charging system;
  • Reduction of cascading effect by limiting the taxation to value addition only;
  • Easy filing and necessary documentation owing to reliance on digitalization;
  • Prevention of tax evasion;
  • Increase in the revenue

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