With the proposed implementation of GST in 2007, one of the most often
asked questions is: "What will the rate of GST be?". Whilst an accurate
approach would involve a systematic modelling of the economy, a simple
layman's approach could give an indication of what we may expect when
the tax is implemented. The first article touches on factors that influence
GST.

The second article in this Alert discusses the paradigm shift from
Sales Tax and Service Tax to Goods and Services Tax (GST) and how
GST differs from the existing Sales Tax and Services Tax.

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