அம்சம் #1 பிரான்ஸ் தான் ஜிஎஸ்டி – ஐ (GST) 1954 இல் முதலில் அறிமுகப்படுத்திய நாடாகும். பிரான்சில் ஜி.எஸ்.டி ஆட்சியை அமல்படுத்துவதற்கான முக்கிய நோக்கம், அதிக வரி விகிதங்கள் நாட்டில் புழக்கத்தில் இருந்ததன் விளைவாக ஏற்பட்ட வரி ஏய்ப்புகள் நிறுத்தப்பட வேண்டும் என்பதற்காக ஆகும். அம்சம் #2 சுமார் 17 ஆண்டுகளாக இந்தியாவில் ஜி.எஸ்.டி பற்றிய கருத்தாய்வு மேற்கொள்ளப்பட்டது . இந்தியாவில் முதலில் ஜிஎஸ்டி பற்றிய பேச்சுவார்த்தை 1999 ல்…
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