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Understanding Dual Goods and Services Taxation in India: Price and Tax Calculations

This presentation by Dr. N. Ramalingam delves into the intricate supply chain dynamics within the realm of dual taxation in India. Explore the impact on pricing and tax calculations at each stage from raw material suppliers to final consumers. Gain insights on revenue distribution to central and state governments for intra-state and inter-state transactions.

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Understanding Dual Goods and Services Taxation in India: Price and Tax Calculations

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  1. DUAL GOODS AND SERVICES TAXATION IN INDIA PRICE AND TAX CALCULATIONS UNDER THE SUPPLY CHAIN Presentation by DR. N RAMALINGAM Associate Professor Gulati Institute of Finance and Taxation Government of Kerala Thiruvananthapuram rama64@rediffmail.com

  2. INTRA-STATE TRANSACTION

  3. RAW MATERIAL SUPPLIER (First Dealer)

  4. MANUFACTURER (Second Dealer)

  5. WHOLESALER (Third Dealer)

  6. RETAILER (Fourth Dealer)

  7. FINAL CONSUMER

  8. REVENUE TO CENTRAL & STATE GOVERNMENTS

  9. INTER-STATE TRANSACTION

  10. RAW MATERIAL SUPPLIER ( First Dealer) ( STATE -TAMIL NADU)

  11. MANUFACTURER ( Second Dealer & Inter-State Seller) ( STATE -TAMIL NADU ) (PURCHASES WITHIN THE STATE ONLY )

  12. INTER-STATE PURCHASER (STATE - KERALA)

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