The intention behind the Goods and Service Tax (GST) is to simplify tax and reduce the burden of double taxation.
Presently to claim input on purchases and input on services covered under two laws also. There is a burdensome over industry to maintain input register in excise. Also need to differentiate- Input from local purchase and from Central purchase. There is a VAT chain but upto state level. To remove this difficulty and to simplify the forms and to cover all transactions in a single act will help businesses and trades.