<ol>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far</span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax compliance by traders.</span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Higher revenue efficiency: GST is expected to decrease the cost of collection of tax revenues of the Government, and will therefore, lead to higher revenue efficiency.</span></p>
	</li>
</ol>