Journal Press IndiaTM

A Comparative Study on Taxation System in India and Singapore with Special Reference to GST

Vol 6, Issue 1, January - June 2019 | Pages: 37-49 | Research Paper

Author Details ( * ) denotes Corresponding author

1. M. Dhinesh, Advocate, Madras High Court, Chennai, Tamil Nadu, India (
2. * S. S. Rajashri, Advocate & Guest faculty, Govt. Law College, Chennai, Tamil Nadu, India (

This exploration paper centers around GST in Singapore and India, our endeavour is to recognize the likenesses and contrasts in the Inception, Implementation and execution of GST, a framework to supplant the recent frameworks of circuitous taxation which made a few issues shoppers and organizations. We have found through our investigation that India and Singapore have 2 unique expectations behind the taxation. Singapore has a longstanding record of low rates of GST while India has 4 slabs for use of rates to costs. We have thought about things from 5 ventures and reached inferences dependent on the distinctions. Singapore pursues a comparative framework for burden and accumulation of roundabout tax called Goods and Services tax. GST in Singapore was anyway presented very nearly 2 decades sooner on 1 April 1994. The main notion of the paper is to study the basic concept of GST in India and also to analyse the existing legal framework on GST in India as well as Singapore and also to analyse the various legal issues regarding GST.


GST; Singapore; India; Taxation; Speculation; Accumulation

  1. Awasthi, P. (2017). Goods and service tax in India. Solapur, India: Laxmi Book Publication. ISBN: 9781387017898, Retrieved from
  2. Bhattacharjee, G., & Bhattacharya, D. (2018). GST and its aftermath: Is consumer really the king? Delhi, India: SAGE Publishing India.
  3. Bhattacharyya, S. P., Saha, N., & Wee, K. P. (1989). Glutathione-S-transferase (GST) polymorphism among ethnic groups in Singapore with report of additional alleles at Loci 1 and 2. Gene Geography: A Computerized Bulletin on Human Gene Frequencies 3(1), 21-26.
  4. CCH Asia Pte Limited. (2014). Singapore GST compliance handbook. Retrieved from
  5. Collin, K. S. L. (2013). ASEAN perspectives on naval cooperation with India: Singapore and Vietnam. India Review, 12(3), 186-206. Retrieved from
  6. Dahal, R. (27 Apr 2010). Constitutional framework for goods and service tax (GST) in India. SSRN Electronic Journal. Retrieved from
  7. Garg, S. (2015). Towards GST regime in India. International Journal of Scientific Research and Management, 3(8), 3522-3527. Retrieved from
  8. Koh, S. H., & Lee, R. (2017). GST and insurance: Singapore. In: van Brederode R., Krever R. (eds) VAT and Financial Services. Springer, Singapore. Retrieved from
  9. Mahanta, R. (2016). GST in India: Expectations and challenges. Space and Culture, India, 4(2). Retrieved from
  10. Narayanan, S. (2014). The impact of the goods and services tax (GST) in Malaysia: Lessons from experiences elsewhere (a note). The Singapore Economic Review, 59(2). Retrieved from
  11. Rajneesh, C. P., Manimaran, A., Sasikala, K. R., & Adaikappan, P. (2008). Lipid peroxidation and antioxidant status in patients with breast cancer. Singapore Medical Journal 49(8), 640-43.
  12. Sury, M. M. (2017). Goods and services tax (GST) in India: Background, Present Structure and Future Challenges. Retrieved from
  13. Vasanthagopal, R. (2011). GST in India: A big leap in the indirect taxation system. International Journal of Trade, Economics and Finance, 2(2), 144-146. Retrieved from
Abstract Views: 424
PDF Views: 21

Advanced Search


JPI Important Announ...

Greetings from Journal Press India!! As the world community is work...

Re-launch of JPI web...

In its endeavour to keep progressing towards facilitating high-quality...

Call for Reviewers

In keeping with JPI’s policy of commitment to high standards of ...

JPI launches “Conf...

JPI has launched ‘Conference Solutions’ that provides a co...

Call for papers

JPI invites original and unpublished manuscripts in the areas of comme...