The Assam Higher Secondary Education Council (AHSEC), the regional board for holding Class XII examinations in the state, has decided to introduce the GST in its curriculum from the current academic year.
AHSEC Secretary Kamaljyoti Gogoi confirmed this on Saturday and added that the decision was taken to introduce basics of the Goods and Services Tax (GST) in the higher secondary second-year curriculum for the students, who opt for economics as one of the subjects.
"From now on, a chapter on basics of GST will be introduced in the macroeconomics section of the curriculum for higher secondary second-year economics students."
Gogoi added that Hiranya Kumar Nath, economics professor, Sam Houston State University, US, has prepared the chapter on GST.
"The introduction of the chapter on GST is not only to encourage the students to get a thorough idea and knowledge on GST but also to clear the confusion over GST that prevails among the common people of the state," said Gogoi.
"The students, who are going to appear in the higher secondary second year (+2) examination this year, are likely to answer five to ten marks on GST in their examinations. The chapter includes information about the country which implemented GST for the first time, the countries which follow GST tax regime in the world and how the tax is collected through GST," he added.
Assam became the first state in the country last year to ratify the Constitution Amendment Bill on GST after the Lok Sabha passed the Bill in December last year.