Question: When was the indirect tax at which Navin Kumar served as the first chairman introduced in India? 

Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax.  Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable.  It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India.  Few services are presently exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at abated rate as per Notification No. 26/2012-ST as amended up to date.  Presently from 1 June 2016, service tax rate has been increased to consolidated rate at 14% +0.5%+0.5%= 15% of value of services provided or to be provided.  The service tax rate now is consolidated rate as education cess and secondary higher education cess are subsumed with 2% of "Swach Bharat Cess(0.50%)" has been notified by the Government. <SEP>  He also served as the first Chairman of Goods and Services Tax Network (GSTN) in India from 2013 to August 2017.  He has also served as Chief Secretary in the state of Bihar retiring from service in August 2012. Navin Kumar (born 29 August 1952), is a retired Indian Administrative Service (I.A.S.) officer of Bihar cadre in India.  He belongs to the I.A.S. batch of 1975.  He has also served as Secretary in Ministry of Urban Development, Chairman of Metro Rail Corporations of India such as Delhi Metro Rail Corporation, Bangalore Metro Rail Corporation and Director General of Doordarshan with additional charge as CEO of Prasar Bharati. <SEP> Value Added Tax (VAT) is an indirect tax levied on the value creation or addition.  Concept of VAT in Nepal was introduced in FY 2049/50 but the act was developed in BS 2050.  VAT was implemented in 1998 and is the major source of government's revenue.  It is administered by Inland Revenue Department of Nepal. <SEP>  It was introduced as The Constitution (One Hundred and First Amendment) Act 2017, following the passage of Constitution 122nd Amendment Bill.  The GST is governed by a GST Council and its Chairman is the Finance Minister of India.  Under GST, goods and services are taxed at the following rates, 0%, 5%, 12% ,18% and 28%.  There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold.  In addition a cess of 15% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products.  GST was initially proposed to replace a slew of indirect taxes with a unified tax and was therefore set to dramatically reshape the country's 2 trillion dollar economy.  The rate of GST in India is between double to four times that levied in other countries like Singapore. Goods and Services Tax (GST) is an indirect tax which was introduced in India on 1 July 2017 and was applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.