two. Burden on receiver: The recipient of goods or providers is burdened With all the responsibility of paying taxes, that may be challenging for tiny companies or people today. Cash stream problems to the recipient: The receiver of the products or expert services may perhaps experience hard cash circulation problems, as they need to spend taxes
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GST is usually a use-dependent tax/vacation spot-based tax, hence, taxes are paid with the point out the place the goods or providers are consumed not the condition through which they ended up manufactured. IGST complicates tax assortment for condition Governments by disabling them from collecting the tax owed to them directly from the Central gove