Taxes have been implemented in the society by the human civilization for ages. A number of studies have been conducted regarding the development of taxation in the society since the ancient times. Taxation is beneficial as it is the only way through which the government can provide the basic infrastructure and prosperity to its citizens. The latest development in this regard is the introduction of GST in India. GST is a short acronym for Goods and Services Tax. The GST has been implemented by the government in India. In the present article, an attempt has been made to examine the advantages and disadvantages that are associated with GST.

Before proceeding with the pros and cons of GST, it is important to briefly discuss what GST is. GST can be described as the replacement of all the indirect taxes that are being currently levied by the government on goods and services across the country. In this way, basically GST can be described as direct taxation that will provide a single domain of tax. That is to be levied at the national level. GST is consolidated on the basis of a uniform rate of tax and it has to be paid at the end of the final destination or at the point of consumption. GST will reform the current taxation regime and it will provide for a coalition between the Central and the State Government. GST will provide a basic cooperated linkup among the Indian markets that is expected to provide a boost to the economy.

Let us proceed with the advantages and disadvantages that can be expected by the implementation of GST in India. Among the advantages of GST, the following need to be mentioned:-

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The principle of delegation of authority is accepted universally. This principle has been practiced from very ancient times and in almost every field. The delegation of authority is not only necessary for the business organizations but delegation is also required to run a government. In case of a government, powers are delegated by a legislative body to the Council of ministers and the Council in turn, delegates the powers to its officers and so on. In this way, we see that delegation of authority is required to run even a family because in this case also, the head of the family can get the help from other members of the family to perform different tasks. In case of an industrial organization, the delegation of authority may provide certain benefits in the following ways:-

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Certain difficult is may be faced by managers in the process of delegation. These difficulties may arise due to in the attitude of the supervisors or due to the attitude of the subordinates or both. In the same way, certain defects may be present in the structure of the organization, due to which the process of delegation of authority may be hampered. Some of the difficulties that may be faced during the process of delegation of authority may be described as follows:-

Lack of confidence in the subordinates: Sometimes, the superiors may believe that their subordinates are not competence enough to carry out a particular task. In such a case, the superior may not have confidence in the abilities of the subordinates. As a result, the superior may hesitate to delegate authority to the subordinates.

Overconfidence of the superiors: In some cases, the superiors may feel that a particular task can be performed only by them which may result in creating difficulties in the process of delegation of authority. When a manager believes that his subordinates do not have the capability to make proper decisions, such manager will concentrate all the powers with himself and is not likely to delegate authority to his subordinates. Such a situation may not arise owing to the incompetence of the subordinates but it may be presented to the overconfidence of the superiors.

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Specific or general delegation: specific delegation of authority is related with an assigned the task or a particular function. The authority that has been delegated to the production manager in order to perform this function can be considered as specific delegation of authority. The managers of various departments had given specific authority so that they can complete their departmental duties.
When authority is conferred for performing general managerial functions like organizing, planning or directing etc., these functions are performed by the subordinate managers and they enjoy the authority that is needed for carrying out these responsibilities. In such a case, the chief executive has the overall control and he also guides the subordinates regarding different matters.

Formal or informal delegation: the former delegation of authority is considered as a part of organizational structure. Whenever, a particular task has been assigned to a person, then the necessary authority is also conferred on such a person. This type of delegation is considered as a part of the routine functioning of the organization. In such a case, authority is automatically provided to every person, according to the duties assigned to such a person. For example, when powers are given to the production manager to increase production, it is a case of the former delegation of authority to such manager. On the other hand, the informal delegation of authority does not take place due to position but it takes place according to the prevalent circumstances in the organization. A particular task may be undertaken by a person not the reason that such task has been assigned to the person but because such task is necessary to perform the normal work of the person.

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Delegation
Delegation can be described as an administrative process under which things are made to be done by others and for this purpose; responsibility is also given to them. For example, the board of directors takes all the significant decisions in an organization. The execution of these decisions is given to the Chief Executive Officer (CEO) of the organization. The chief executive assigns particular tasks to the managers of different departments and in turn these managers delegate the authority to complete the task to their subordinates. In this way, all the superiors in an organization delegate authority to their subordinates in the organization so that a particular task may be completed. This process goes on to the level where the employees perform the actual task. The person who has been given the responsibility to get a particular task completed is also provided the required authority so that the person may get the task completed.

A limit is present to the extent to which the subordinates can be supervised by a person. When the number of subordinates increases beyond this point, then the person has to delegate his authority to other persons who have to perform the task of supervision for such a person. Therefore the job of a manager is not evaluated from the work that is actually performed by such a manager on his own but on the basis of the work that the manager has got done from his subordinates. Therefore, the manager assigns duties and authority to the subordinates and makes sure that the desired organizational goals are achieved by the subordinates.

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