It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as set off. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer
The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.
The GST would replace the following taxes: (i) Taxes currently levied and collected by the Centre: Central Excise duty Duties of Excise (Medicinal and Toilet Preparations) Additional Duties of Excise (Goods of Special Importance) Additional Duties of Excise (Textiles and Textile Products) Additional Duties of Customs (commonly known as CVD) Special Additional Duty of Customs (SAD) Service Tax. Central Surcharges and Cesses so far as they relate to supply of goods and services (ii) State taxes that would be subsumed under the GST are: State VAT Central Sales Tax Luxury Taxd. Entry Tax (all forms) Entertainment and Amusement Tax (except when levied by the local bodies) Taxes on advertisements Purchase Tax. Taxes on lotteries, betting and gambling. State Surcharges and Cesses so far as they are late to supply of goods and services. The GST Council shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed in the GST.
The various Central, State and Local levies were examined to identify their possibility of being subsumed under GST. While identifying, the following principles were kept in mind: (i) Taxes or levies to be subsumed should be primarily in the nature of indirect taxes, either on the supply of goods or on the supply of services. (ii) Taxes or levies to be subsumed should be part of the transaction chain which commences with import/manufacture/ production of goods or provision of services at one end and the consumption of goods and services at the other. (iii) The subsumation should result in free flow of tax credit in intra and inter-State levels. The taxes, levies and fees that are not specifically related to supply of goods and services should not be subsumed under GST. (v) Revenue fairness for both the Union and the States individually would need to be attempted.
Article 366(12A) of the Constitution as amended by 101st Constitutional Amendment Act, 2016 defines the Goods and Services tax (GST) as a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption. So alcohol for human consumption is kept out of GST by way of definition of GST in constitution. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have temporarily been kept out and GST Council shall decide the date from which they shall be included in GST. Furthermore, electricity has been kept out of GST.
It would be a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.
A digital signature is used to help authenticate the identity of the creator of digital information. Digital signatures are based on digital certificates. Digital certificates are verifiers of identity issued by a trusted third party, which is known as a certification authority (CA). Digital signatures help establish the following authentication measures: Authenticity Integrity Non-repudiation
In the Digital Signature page you can sign your application. By digitally signing your installers and products in Advanced Installer, you will increase your user's confidence in you and your company, giving them peace of mind about your software.
The information displayed on the security dialog (UAC prompt) is collected from the digital signature of the package. In this particular case if you set the Description field from the Digital Signature Page it will display the correct package name.
This problem occurs only if the SignTool.exe from Windows SDK v.7.0 or later is used to sign the package and the "File From Disk" option is enabled in Advanced Installer's Digital Signature Page. The package will appear as signed, but upon a closer inspection the certificate used in the signing process will be reported as invalid. Because of this, the "Unknown Publisher" message will be displayed on Windows Vista or above, during installation. As a solution, Microsoft recommends importing the certificate in the system store and automatically use it from here everytime a package is being digitally signed, instead of manually selecting the certificate file. In this case, the option "Automatically get certificate from system store" should be used in Advanced Installer's Digital Signature Page. Another solution, not recommended by Microsoft, is to use the SignTool.exe from an older version of Windows SDK along with the "File From Disk" option enabled in Advanced Installer Digital Signature Page.
When a package is installed, Windows caches the MSI by placing it in the Windows\installer folder. During this process, all the unnecessary information (including the digital signature) is removed in order to decrease the size of the file. When an uninstall is launched from "Add or Remove programs" or through the Uninstall shortcut, Windows Installer uses the cached MSI. Since this file doesn't have a digital signature, the "Unknown Publisher" message will be shown. A solution for this is to make sure the user can uninstall the package only by launching the original file.
This error occurs when the signature from the .CAB or .MSI does not coincide with the one from the .EXE. This is an authentication security check done automatically by the .EXE boostrapper when the Enhanced User Interface is enabled.