SSC CHSL 15 Oct 2020 Shift 1 Paper

The Goods and Services Tax (GST) was enacted by Parliament through 101st Constitutional Amendment Act, 2016 on September 8, 2016. It was implemented in the year 2017. GST has subsumed various indirect taxes in the country. It is a destination based tax. It is a multi-stage tax that gets levied on every value addition.