Indian draft model GST law made available

December 04, 2015


The Indian draft model Goods and Services Tax (GST) law was made available on a tax reporting website.

The availability of draft law provides significant visibility to the taxpayers on the thought process of the Indian Government, and enables them to plan the transition from the existing indirect tax regime to the GST regime. It is also significant that this draft law has not been issued by the Government.

The draft law is a model which the India Central Government and each of the State Governments would use to draft their respective Central and State GST Acts. Further, a draft of the Integrated GST Act, which will govern levy of GST on inter-State supplies by the Central Government was also issued.

For any additional information, please reach out to me or your regular PwC contact. To keep up-to-date on global VAT and GST issues please see GlobalVAT0nline.


Christine O'Malley

e: [email protected]

p: +44 (0)16 124 52429