Goods and Service Tax (GST) – Basic Understanding | Lecture by Amardeep Sharma
Автор: SALESIAN TV
Загружено: 2025-08-29
Просмотров: 211
Описание:
In this lecture, Amardeep Sharma, Assistant Professor, Department of Commerce (Day), Salesian College (Autonomous), Siliguri, explains the fundamental concepts of Goods and Services Tax (GST) in a simple and clear manner.
📌 Topics Covered in this Video:
• Introduction of GST
• Types of GST (CGST, SGST, IGST & UTGST)
• Cascading Effect (Tax on Tax)
• Input Tax Credit (ITC)
• Taxes Subsumed under GST
🎯 This session will help commerce students, competitive exam aspirants, and beginners to understand the basics of GST and its importance in India’s taxation system.
🔔 Don’t forget to Like, Share & Subscribe for more academic lecture videos.
#GST #CommerceLecture #SalesianCollege #Taxation #InputTaxCredit
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