GST (India) vs VAT (UAE): What Actually Changes

Topic	India GST	UAE VAT
Structure	CGST, SGST, IGST	Single federal VAT
Rates	Multiple slabs	5% standard rate
Returns	Multiple returns per period	Periodic VAT return to the FTA
Input credit	ITC with matching to supplier filings	Input tax recovery on valid tax invoices
Special treatments	Various exemptions	Zero-rated, exempt and out-of-scope categories
Documentation	Invoice and return-based matching	Tax invoice requirements and record retention

Practical takeaways

• A tax-code check on every line matters, because zero-rated versus exempt classification affects input tax recovery.
• Always confirm current rules and rates with the official Federal Tax Authority (FTA) and Indian GST portals before relying on this summary.

General educational summary, not tax advice.