India’s landmark indirect tax reform, i.e, Goods and Services Tax, finally became a reality. The new tax regime began with the speech of the President of India.
Under the new tax regime, all the prevailing indirect taxes except customs duty will be subsumed.
While addressing the Parliament, the President, Pranab Mukharjee said that GST is path-breaking legislation which would benefit the economy.
The midnight launch was started with the speech of the Finance Minister, Arun Jaitley, who said that GST is an important achievement for the whole country. “The old India was economically fragmented, the new India will create one tax, one market and for one nation,” he said.
The Prime Minister, Narendra Modi, in his speech, said that GST is not only a tax reform, but it is economic reform. “GST means, ‘Good and Simple Tax’,” he added.
Read the Full Text of President’s speech on the launch of Goods & Services Tax from Central Hall of Parliament on June 30, 2017
1. In a few minutes from now, we will witness the launch of the Goods and Services Tax (GST), a unified tax system, in the country. This historic moment is the culmination of a fourteen-year long journey which began in December 2002, when the Kelkar Task Force on indirect taxation suggested a comprehensive Goods and Services Tax (GST) based on the Value Added Tax principle. The proposal to introduce GST was first mooted in the Budget Speech for the financial year 2006-07. Since the proposal involved restructuring and reform of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a design and a plan of action for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers which had been formed earlier for implementation of the Value Added Tax. The Empowered Committee released its First Discussion Paper on Goods and Services Tax in November 2009.
Friends:
2. The introduction of GST is a momentous event for the nation. It is also a moment of some satisfaction for me personally because, as the Finance Minister, I had introduced the Constitution Amendment Bill on 22nd March 2011. I was closely involved in the design and implementation and had the occasion to meet the Empowered Committee of state finance ministers, formally and informally, as many as 16 times. I also met the Chief Ministers of Gujarat, Bihar, Andhra Pradesh and Maharashtra a number of times. I have a vivid recollection of those meetings and the various matters that were raised. Given the magnitude of the task, which spans constitutional, legal, economic and administrative spheres, it was not a surprise that there were many contentious issues. Yet, I found both in those meetings and in my many interactions with Chief Ministers, Finance Ministers and officers of States, that most of them had a constructive approach and an underlying commitment to the introduction of GST. I, therefore, remained confident that GST was a matter of time and it would eventually be implemented. My confidence stood justified when, on 8th September 2016, after the Bill was passed by both Houses of Parliament and more than 50 per cent of State Legislatures, I had the privilege of giving assent to the Constitution (One Hundred and First Amendment) Act.
Friends:
3. After the amendment of Constitution, the GST Council has been constituted as per the provisions of Article 279A of the Constitution. The Council, which is responsible for making all recommendations to the Union and States in respect of GST, such as model laws, rates, exemptions, is unique in our Constitution. It is a joint forum of the Centre and the States, where neither the Centre nor the States can, without the support of the other, take any decision. Though an elaborate voting structure has been built into the decision-making process of the Council in the Constitution, it is remarkable that in the 18 meetings held so far, all decisions have been taken by consensus in the Council. I congratulate them. There were apprehensions whether the task of fixing rates for thousands of items could be accomplished by the GST Council, given the wide variations across states. The Council has pleasantly surprised every one of us by completing its task on time.
Friends:
4. The new era in taxation, which we are about to initiate in a few minutes, is the result of a broad consensus arrived at between the Centre and States. This consensus took not only time but also an effort to build. The effort came from persons across the political spectrum who set aside narrow partisan considerations and put the nation’s interests first. It is a tribute to the maturity and wisdom of India’s democracy.
Friends:
5. Even for a person like me who has been intimately involved in matters of taxation and finance, the scope of the change we are undertaking is truly breath-taking. Central excise duty has a long history. During my different tenures as Finance Minister, it has always been one of the largest contributors to the Central exchequer. Service tax is relatively new but has grown very rapidly in revenue terms. Except for a few goods outside the purview of goods and services tax, both of these will now disappear along with Additional Customs Duty, Special Additional Duty of Customs and numerous cesses and surcharges. Central Sales tax on inter-state sale will cease for goods falling under goods and services tax. At the State level, the enormity of the change is no less. The major taxes being subsumed are Value Added Tax or Sales Tax, entry tax, taxes on advertisements, and luxury tax, along with state-level entertainment tax and numerous cesses and surcharges.
Friends:
6. GST will also make our exports more competitive and also provide a level playing field to the domestic industry to compete with imports. Currently, due to cascading, our exports still carry some embedded taxes, making them less competitive. Similarly, the hidden effect of cascading means that the total tax incidence on the domestic industry is not transparent. Under GST, the tax incidence will be transparent, enabling full removal of a tax burden on exports and the full incidence of domestic taxes on imports.
Friends:
7. I am told that GST will be administered through a modern world-class information technology (IT) system. I recall that in July 2010, I had set up an Empowered Group for development of IT systems required for the GST regime under the chairmanship of Shri Nandan Nilekani. Subsequently, in April 2012, a Special Purpose Vehicle, the GSTN (GST Network), was approved for creation by the government for GST implementation. This was to ensure that we lose no time, and as and when the legislative framework is in position, the technical infrastructure should be ready to take forward GST. I am told that a key feature of the system is that buyers will get credit for tax paid on inputs only when the seller has actually paid taxes to the government. This creates a strong incentive for buyers to deal with honest and compliant sellers who pay their dues.
Friends:
8. GST is a disruptive change. It is similar to the introduction of VAT when there was initial resistance. When a change of this magnitude is undertaken, however positive it may be, there are bound to be some teething troubles and difficulties in the initial stages. We will have to solve these with understanding and speed to ensure that it does not impact the growth momentum of the economy. The success of such major changes always depends on their effective implementation. In the months to come, based on the experience of actual implementation, the GST Council and the Central and State Governments should continuously review the design and make improvements, in the same constructive spirit as has been displayed till now.
9. In conclusion, I would like to express my a deep appreciation for all those who made a tremendous effort in making this path-breaking legislation.
Read the full Text of English rendering of the Preliminary text of PM’s address at the launch Goods & Service Tax from Central Hall of Parliament
Honourable President, Respected Vice President, Madam Speaker of Lok Sabha, our Former Prime Minister Shri Devegowdaji, Members of the Council of Ministers, all the other members of the House, and the esteemed conglomerate gathered here representing diverse sectors.
In the process of nation-building, we often arrive at a moment which leads us to a path-breaking juncture and opens up a plethora of opportunities imploring us to aspire for new dreams. At the stroke of the midnight hour today, together we shall ensure a pioneering future of the nation.
Within a few moments from now, our nation will embark upon a new economic regime. The entire 1.25 billion citizens of the country are a witness to this historical event. I do not believe that this process of GST is restricted to the scope of the economy only. This momentous occasion stands today as a testimony to the concept of Co-operative Federalism in Indian Democracy. This hallmark day was possible due to the relentless efforts put in over decades by several stalwarts under whose guidance various teams developed this GST framework.
It is overwhelming to see you all spare your valuable time to attend this auspicious occasion. I extend my heartfelt welcome and express my sincere gratitude to all of you for your august presence today.
This path that we have tread upon, the direction that we have selected, the system that we have developed has not seen the light of the day because of just one team, or one government. This is a shared heritage. The combined efforts of all led us to this accomplishment. And here we are, unified, heralding the red-letter day at 12 AM in this Central Hall.
This is the same place which has been blessed by the footprints of many great national leaders. We are honoured to be sitting in the same sanctum. Let us reminisce the 9th of December, 1946 when this same Central Hall witnessed the first meeting to discuss the country’s Constitution. Today we share the same place of pride. The front seats of this hall were ordained by the iconic national heroes like Pandit Jawaharlal Nehru, Maulana Abul Kalam Azad, Sardar Vallabh Bhai Patel, Baba Saheb Bhimrao Ambedkar, Acharya Kripalani, Dr Rajendra Prasad, Sarojini Naidu.
The same House which once on 14 August 1947, at the stroke of the midnight hour, witnessed the most pious moment of the nation attaining freedom! On 26th November 1949, this House stands as a testimony to the historical event when the Constitution was accepted by the nation.
Several years later, this House shall once again go down in the annals of history as there couldn’t have been a more anointed venue than this for the launch of one of the biggest strength of Federal structure, the GST Reform.
Between many great debates, agreements and disagreements, chalking a new path, adopting the middle path when they would go astray, was born the Indian Constitution! It was an outcome of deliberations which lasted two years, eleven months and seventeen days when people from every part of the country participated in the brainstorming. In a similar way, GST has been the result of a long drawn premeditated mentation of several years equally supported by State Governments. There have been continuous discussions with Former Ministers and the best brains of the country have helped realise GST.
When the Constitution was framed, it introduced a framework of equal opportunity and rights for all. Very importantly, GST also intends to bring in economic reforms. It is a great example of Co-operative Federalism which shall facilitate inclusive growth of the nation.
With the launch of GST, Team India has proven its potential and diligence. This GST Council has developed such systems wherein the underprivileged get all the promised facilities. The people connected with GST have gone beyond politics and unanimously contributed to ensuring the welfare of the poor class. Arun Ji has acknowledged the contribution of all of them who walked the talk along with the government. My hearty congratulations to all who led this movement towards this milestone!
All states are slated to gain immensely as they shall now get equal opportunities for development.
GST is in a way is like our railways with state and Centre playing an equal role in its operations. While it receives regional support at the state level, yet it is representative of the “Indian Railways”. The Central Service officers are deputed all over the states and they align the state with the vision of the Centre.
GST is the first of its kind system in the country when both Centre and State shall be putting consolidated efforts in the same direction. We shall be proud of this wonderful system for generations to come as GST is a landmark achievement which is bound to take the nation towards exponential growth.
Today, GST Council had its 18th meeting and GST would be implemented in a short while from now. Incidentally, the Holy book Gita also has 18 chapters and today we are moving forward successfully. It has been a long process. There was hard work as also certain apprehensions. The states had questions in mind. But with diligence and hard work we can accomplish a task.
Chanakya had said that
“यद दुरं यद दुराद्यम, यद च दुरै, व्यवस्थितम्,
तत् सर्वम् तपसा साध्यम तपोहिदुर्तिक्रमम।“
Chanakya’s words summarize the whole GST process. Even if something is very difficult to be achieved, one can obtain it with penance and hard work. Can we imagine, when we became independent there were more than 500 Princely states?If it was not for Sardar Vallabh Bhai Patel to integrate these Princely states, what would have been the political map of India today? Just as Sardar Vallabh Bhai Patel unified India by helping several princely states subsume into a common entity, the GST will bring economic unification. If we take into consideration the 29 states, the 7 Union Territories, the 7 taxes of the Centre and the 8 taxes of the states, and several different taxes for different commodities, the number of taxes sum up to a figure of 500! Today all those taxes will be shred off to have ONE NATION, ONE TAX right from Ganganagar to Itanagar and from Leh to Lakshadweep.
Once, Albert Einstein, an eminent scientist had said that the most complex thing to understand in this world is the Income-tax. I was wondering if he was present here then how he would have reacted looking at the plethora of taxes. And we have seen that usually there is not much of a difference in the quantity of production. But when the product goes out, we can see the inequality due to different tax regimes of different states. The same product will have different prices in, say Delhi, Gurugram and Noida which are 25-30 kilometres apart. This is because Haryana, Delhi and Uttar Pradesh have different tax regimes. As a result of these variations, a citizen wonders that – if I go to Gurugram I get the product at one price, if I go to Delhi I get the same product for a different price and if I go to Noida I get it for yet another price.
There was confusion in everybody’s mind. The foreign investors used to be confused about different systems in different states. Today we are moving ahead to get rid of that situation. Arun Ji has vividly explained that once GST is in place, all sorts of taxes like sales tax, VAT etc. will cease to exist. Long wait by vehicles at toll plazas will end. Fuels worth crores of rupees are wasted. And that causes damage to the environment as well. Now we will be free from of all those troubles as the entire country will have a similar tax structure. Sometimes certain items, especially the perishable ones that were supposed to reach their destination in time, were delayed because of the time is taken for processing; and it resulted in losses at both ends. Today we are getting rid of all that. The country is moving a step forward towards a modern taxation system. This is a system that is simpler, more transparent. It will help us curbing black money and corruption and reward honesty. It will generate interest and enthusiasm to do business honestly. It will bring in a new culture of governance. We have all lived tax terrorism and inspector raj. Today, due to the transparency of GST, due to technologically proven trial, grey areas are ending. GST has an inherent strength of eliminating the possibility of ordinary businessmen being harassed by the officers. Traders with a turnover up to Rs. 20 lakh are totally exempt from this. Traders with a turnover up to Rs. 75 lakh is also having many exemptions.
This is true that few arrangements have been done for this new system but those arrangements are at a basic level and the common man will not be burdened with the new system.
Friends, GST is not limited to the technicalities of the term. In fact, the system is for the welfare of the poor. Even after 70 years of independence, we have not been able to deliver to the poor. It’s not that efforts were not made. Every government has made tremendous efforts in this direction. But somewhere the limited resources became a hurdle in the fulfilment of the needs of our country’s poor.
As we expand horizontally, we need to ensure vertical growth as well. The work in that direction will become easier. And I believe that small traders will definitely cooperate and allow the transfer of the benefits to the poor so that the poor are benefitted.
Sometimes we are apprehensive about starting anything new, whether it will work out or not. For example, when for the first time class 10th and 12th results went online, the system hung. The next day the focus of the news was this very issue. Even today we hear about such issues.
It is true that everyone is not tech-savvy. However, if any household has a class 10th-12th student, he would definitely know about technology. GST is so simple that a class 12 student can help merchants file returns.
I request those who have fears to dismiss them. You get your eye check-up done by your regular doctor. He gives you power for your eyes. You get the spectacles made. When you get those spectacles, it takes 2-3 days to get adjusted. The crux of the story is that even then the eyes need to adjust to new spectacles. Similarly, if we try to adjust to the new system we will definitely be able to integrate ourselves with it. It is time to stop the rumour bazaar. It is a time we concentrated on the development and for the betterment of this country. Let the GST be carried forward until the point it has a positive impact on the world’s economy.
GST is a system that ends the imbalances in the country’s trade. It also boosts the exports of the country. This system not only provides impetus to already developed states but also provides the opportunity for the backward states to develop. Our states are enriched with natural resources – look at Bihar, eastern UP, West Bengal, the northeast, Odisha. They are all brimming with natural resources. When they will get a single tax regime I can see clearly that whatever deficiency is there those will be removed and this art of the country will move ahead. All the states of India will get equal opportunity for development. GST is like our Railways. The railway is run by the Centre and the states together. Yet we look at it as Indian Railways. The officers of central services are posted both at the Centre and in the states yet they work in unison for India. Under GST, for the first time, the central and the state governments will work together in the same direction. This is an example of – ‘Ek Bharat Sreshtha Bharat’. Its impact will be appreciated by the forthcoming generations with great pride.
In 2022, India will celebrate the Diamond Jubilee year of achieving Freedom. We have embarked upon a journey to create a New India. The New India which is the dream of our 1.25 billion Indians!
Therefore, Ladies and Gentlemen, GST shall play a key role in helping us build the India of our dreams. The last verse of Lokmanya Tilak’s “Gita Rahsaya” ideally encapsulates the essence of the way the GST team has strived to achieve it.
The verse from the Rigveda continues to inspire us until today. It says
सवाणिवाह: आकृति: समाना रुदयनिवाह:
समान वस्तु वो मनो यथावा सुसहासिति
It means that we all must have similar resolution, decision and emotion, our hearts should be on the same plane, so that everyone supports and collaborates towards the same accomplishments.
GST is the path-breaking legislation for New India. A revolutionary taxation system for digital India.
GST is the taxation system of New India; of Digital India. It is not merely Ease of doing business. It is demonstrating Way of doing business. GST is not just a tax reform, but it is a landmark step towards economic reforms. Beyond the taxation revamp, it is also paving the way towards social reforms. It is a vouchment for corruption-free taxation system. In legal parlance, GST may be known as Goods and Services Tax. But the benefits of GST will positively ensure it to be “Good and Simple Tax” for the citizens of India. Good because it liberates us from layers of taxation, Simple because it is uniformly implemented pan India. There will be “one nation, one tax” and tax system shall be executed in a standard manner in all the states. I am sure that we all will be able to take it forward in a unified manner.
On this momentous occasion, I wish to acknowledge the role of the Honourable President who anchored the project concomitantly. He has astutely engaged himself at every stage of the designing of this taxation reform and steered the team with his invaluable contribution towards this historical day. His inspiration kept everyone enthused throughout the journey. I am deeply indebted to him for his guidance and his august presence during the launch event of GST. With new vigour and fervour, we shall take the nation towards exemplary economic development.
With these feelings, I once again extend my gratefulness to all who were a part of this initiative and request the Honourable President to guide us further from here.
Read the Full Text of Finance Minister’s address at the launch Goods & Service Tax from Central Hall of Parliament
His Excellency, the President Honourable Shri Pranab Mukherjee, The Vice President the Honourable Shri Hamid Ansari Ji, The Prime Minister Honourable Shri Narendra Modi Ji, the Speaker of the Lok Sabha Honourable Smt. Sumitra Mahajan Ji, Our Former Prime Minister and the senior leader of the country Sri HD Deve Gowda Ji, Everyone from the Members of the Council of the Ministers, The Ministers of the State Governments, Officials, Members of the Parliament and other dignitaries assembled on this historic occasion,
We have assembled today for an important moment in the journey of a great Nation. We are in the process of making history. With the launch of Goods and Services Tax. At the midnight hour, We will be launching one of India’s biggest and most ambitious Tax and Economic Reform in history. The GST may be a destination tax, but for India, it will begin all together with a new journey. It’s a journey where India will awake to limitless possibilities, to expand its economic Horizons and loftier political visions. The old India was economically fragmented, the ‘New India’ will create One Tax, One Market and for One Nation.
It will be an India where the Centre and the States work together cooperatively and harmoniously towards the common goal of shared prosperity. It will be an India which will write a new destiny. GST is an important achievement for the whole country. The unanimity of the support for the Constitution Amendment at the consensus-based work of GST Council highlights that India can rise above narrow politics and speak in one voice for the larger national interest. The quality and the maturity of the debate leading to the Constitution Amendment and in the GST Council underscores this point that India can collectively think and act with maturity for a broader purpose.
The constitution says that India is a Union of States. The Union is strong if both the States and Centre are strong. That is the real meaning of Cooperative Federalism. While in enacting the GST neither the centre nor the states give up their Sovereignty. They have pooled their sovereignty to make joint decisions for indirect taxation.
In a large and complex Federal System of Multi-Party Democracy With the Centre, 29 States, 2 Union Territories with legislatures, and wide divergent interest we have implemented a Constitution Amendment and brought in a large tax reform, displaying a high point of Indian politics. We have done this at a time when the world is facing slow growth, Isolationism and lack of structural reforms. With the GST India has shown that these forces can be overcome through the display of inclusion, openness and boldness. For this all Member of Parliament, The State Governments, all political parties, State Finance Ministers and the dedicated team of Officers of Centre and State Governments, Who contributed to this, deserve to be appreciated and thanked.
राष्ट्रपति जी ये जो यात्रा थी आप इसके सबसे प्रमुख गवाह हैं कि लगभग 15 वर्ष से पहले आरंभ हुई थी। NDA-1 सरकार ने एक समिति की रचना की थी जिसके अध्यक्ष श्री विजय केलकर इस सभागार में मौजूद है। उन्होंने सन 2003 में एक एतिहासिक रिपोर्ट दी थी। कि इस देश के अंदर एक Value Based Taxation GST के नाम से आरंभ किया गया। 2006 के बजट में UPA सरकार ने घोषणा की थी कि 2010 तक इसको लागू करने का प्रयास होगा और 2011 के बजट में जब महामहिम राष्ट्रपति जी ने उस वक्त वित्त मंत्री की हैसियत में बजट पेश किया था तो उसके तुरंत बाद आपने संविधान संशोधन भी देश के सामने रखा था। जिसके माध्यम से राज्य और केंद्र अपने अधिकारों को एकत्रित करके Goods and Service Tax की रचना करें। आपकी उस Constitution.. संविधान संशोधन के बाद Parliament की Standing Committee, उसने बहुत योगदान लायक सुझाव दिए थे। यशवंत सिन्हा जी आज मौजूद है इस सभागार में, वो उसके अध्यक्ष थे और उसका सबसे महत्वपूर्ण सिफारिशों में से एक थी कि GST Council की रचना की जाए जिसमें एक तिहाई वोट केंद्र का होगा, दो तिहाई वोट राज्यों के होंगे लेकिन निर्णय करने के लिए तीन चौथाई बहुमत की आवश्यकता है। Standing Committee के उस निर्णय का ये असर था कि केंद्र और राज्यों को संवैधानिक दृष्टि से इकट्ठा काम करने के लिए मजबूर किया गया और GST Council में जो एक प्रकार से consensus बना उसमें इसका एक बहुत बड़ा योगदान Standing Committee के उस सुझाव का था।
एक parallel रचना राज्यों के वित्त मंत्रियों की थी, एक Empowered Committee थी और समय-समय पर हर सरकार ने एक परंपरा बनाई कि किसी विरोधी पक्ष के दल की जिस राज्य की सरकार हो, उसका कोई वित्त मंत्री उस Empowered Committee का अध्यक्ष रहे। पहले अध्यक्ष श्री डॉ. असीम दास गुप्ता हमारे बीच में हैं और बहुत वर्षो तक देश में उन्होंने consensus बनाने का एक बहुत बड़ा काम किया। मुझे स्वयं उनका आभार इसलिए भी व्यक्त करना है कि मुझे पहली शिक्षा GST पे उनसे ही मिली थी, एक बैठक में।
प्रोफेसर दास गुप्ता के बाद जम्मू -कश्मीर के श्री अब्दुल रहीम राथर, श्री सुशील मोदी उसके बाद केरल के श्री के. एम. मणि, I think Mr. Mani is also here और फिर बंगाल के डॉ. अमित मित्रा, ये एक राज्यों के बीच में आम राय बनाते रहे। और इस पूरे इतिहास के बाद इस देश ने कि राजनीति ने ऐसी एक maturity का एक उदाहरण पेश किया जिसका सबसे बड़ा सबूत ये था कि संविधान संशोधन संसद के दोनों सदनों में सर्वदतमत से pass हुआ जिससे GST Council की रचना हुई। उस रचना के बाद Council की पहली जिम्मेवारी थी कि केंद्र के लिए और राज्यों के लिए कानून बनाए। वो सभी कानून पांच केंद्र के लिए एक सभी राज्यों के लिए सर्वसम्मति से बनें। संसद ने उसे सर्वसम्मति से पास किया, राज्यों ने एकमत से पास किया और आज वो एक वास्तविक्ता के रूप में हमारे सामने आया है। GST Council 18 बार मिल चुकी है। कुछ बैठकें सुबह से शाम तक और दो-दो तीन-तीन दिन चलती हैं और एक भी निर्णय पर वोट करवाने की आज तक आवश्यकता नहीं पड़ी। हर एक निर्णय सर्वसम्मति से हुआ जिसमें अलग अलग राजनैतिक दलों के प्रतिनिधि थे, अलग अलग राज्य सरकारों के प्रतिनिधि थे, और एक मत से हर निर्णय उसमें हुआ अभी तक 24 Regulations बन चुके हैं। राज्य और केन्द्र के अधिकार क्षेत्र के बारे में बंटवारा क्या रहेगा उसमें निर्णय हो चुका है। 1211 का commodities हैं, जिस पर Taxation तय करना था। बिना मतभेद के, बिना किसी Dissent के एक एक Commodity का Tax सर्वमत से तय हुआ और उसके पीछे भी दो सिद्धांत थे कि एक आम और गरीब आदमी पर ज्यादा बोझ न पड़े। Revenue Neutral रहे कि जितना राजस्व राज्य और केन्द्र इक्ट्ठा करते हैं कम से कम वो बरकरार रहे और जो मौजूदा Taxation ढांचा है उससे बहुत अधिक किसी के ऊपर बोझ न पड़े। Principle of Equivalence, Revenue Neutrality and no unnecessary burden on weaker sections. और इसका स्वाभाविक एक लाभ हमारे देश को होने वाला है।
आज की जो व्यवस्था थी, उस व्यवस्था में राज्यों और केन्द्र को मिलाकर 17 Transaction Tax हैं- Seventeen, 23 cess हैं, उन सबको समाप्त कर दिया गया है और उनके स्थान पर केवल एक Tax रहेगा। उस हर Tax के लिए अलग return जाता था, आज एक return जाएगा। हर एक assesse को अलग-अलग taxation अधिकारियों के साथ interface करना पड़ता था। आज केवल उसको अपने software के साथ एक return के माध्यम से interface करना पड़ेगा और केवल software के ऊपर registration ले लेना और उस registration के बाद हर महीने की दस तारीख तक केवल एक form भरना computer पर कि मेरी पिछले महीने की transaction क्या है, उसमें डाल देना। और उसके माध्यम से Tax के ऊपर Tax न लगना, ये इसकी एक विशेषता है।
पूरे देश के अंदर अलग-अलग राज्यों में अलग-अलग रेट और चुंगी-नाकों के ऊपर ट्रको की भीड़ वो समाप्त होगी और एक प्रकार से single flow good and services का पूरे देश के अंदर उसके बाद होगा।
और इसका एक और लाभ है कि जो एक बार आपने Tax दे दिया inputs के ऊपर output के स्तर पर इसका आपको लाभ मिलने लगेगा। मंहगाई के ऊपर भी लगाम लगेगी। टैक्स avoidance कठिन होगा, रेट पहले की तुलना में कम होंगे। देश की GDP को लाभ मिलेगा और जो अधिक राज्यों को और केंद्र को साधन मिलेंगे वो इस देश की गरीब की सेवा करने के लिए उनको एक अवसर उपलब्ध होगा। राज्य ने, केंद्र ने, सभी राजनीतिेक दलों ने, सभी सांसदों ने सभी विधानसभाओं के सदस्यों ने, सभी राज्य सरकारों ने एकमत से इसमें कार्य किया है। यहां विशेष रूप से मैं सबका बहुत-बहुत आभार व्यक्त करता हूं।
GST Council के जो सदस्य हैं, राज्यों के वित्तमंत्री वो सुबह से शाम तक कई दिनों तक बैठे रहे इन निर्णयों को लेने के लिए और एक लगन के साथ उनकी सहायता में जो अधिकारी राज्यों के और केन्द्र के रात रात भर लगे रहे, जो देश को बहुतों को उम्मीद नहीं थी कि पहली जुलाई का target meet हो पाएगा। उस target तक पहुंचने का हम लोगों ने आज जब उसके लिये तैयार कर दिया है। मैं विशेष रूप से उन सभी अधिकारियों का बहुत बहुत आभार। और आप सब सांसद जो आए हैं उन सबका बहुत बहुत आभार व्यक्त करते हुए, मैं माननीय प्रधानमंत्री जी से आग्रह करूंगा कि आपके माध्यम से आपको और पूरे देश को वो संबोधित करें। धन्यवाद।
