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[ten] On top of that, the extent of regressive mother nature of the indirect tax depends upon the kind of indirect tax. Empirical evidence implies that excise taxes are on the whole a lot more regressive than VAT. This may be attributed to the fact that excise taxes are levied on products such as alcohol, tobacco, and these goods comprise a highe
Dual GST integration instantaneously improved the tax circumstance in India, which had been Plainly transformed. It is based on the place of provide of products and expert services. In distinction, the non-concurrent dual GST model requires the tax on products to become charged and collected by states although the tax on providers by the Centre.