GOODS AND SERVICES TAX REGARDING TOBACCO IN INDIA AND USE AS PUBLIC HEALTH PROMOTION METHOD

Abstract

Goods and services tax is the basic thing in business system in any country. The interesting issue on goods and services tax is on the businesses that have impact on heath. As a method for public health promotion, the goods and service tax regarding hazardous things sale is usually used. The situation of the goods and service tax for tobacco is interesting. Here, the authors discusses on the reports on the goods and services tax regarding tobacco in India.