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Value-added taxation in India
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Value-added taxation in India : ウィキペディア英語版
Value-added taxation in India

Value-added taxation in India was introduced as an indirect value added tax (VAT) into the Indian taxation system from 1 April 2005. The existing General Sales Tax Laws were replaced with the Value Added Tax Act (2005) and associated VAT Rules.
== Timeline ==
Haryana became the first State in the country that had adopted the taxation on 1 April 2003.
A few states Gujarat, Rajasthan, Madhya Pradesh, Chhattisgarh, Jharkhand, Uttarakhand and Uttar Pradesh opted to stay out of VAT taxation system during the initial introduction of VAT, before adopting the VAT at a later date.
As of 2 June 2014, VAT has been implemented in all the states & union territories of India, except in Andaman and Nicobar Islands and in Lakshadweep island.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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