GST -illustrated
by BIRTHDAY business
By
P.R.Ramachander
(( Based on a whatsapp message I received. Thanks to the anonymous author)
Suppose it is my
son’s birthday tomorrow,
I buy sweets
to give to all the children in his class,
And gave it to your son
for proper distribution,
And next day morning
we all wish him birthday .
He starts to his
school after that and his
classmate Tintu,
And his mother who are our neighbours meet him at our
gate ,
And he dutifully
gives them one sweet each and when he
reaches,
The school , he
gives one sweet to his security
uncle at the gate.
Then he
distributes one sweet each to
his teacher ,
And all his class mates
making them all happy,
But his best friend Gaurav was absent
that day,
So Tintu gets two
sweets and Gaurav no sweet.
Let us look this
distribution as his business,
The sweet is the tax that
he pays, What we gave,
To Tintu and his
mother is the local tax,
What he gave to
security uncle at gate
is security tax,
What he gave to teacher
and class mates is service tax,
The addition sweet
that Tintu got is the sur charge .
When school principal
came to know of his business,
Where some one gets two
and some one nothing ,
He introduced a
new rule in the school that,
All sweets are to
be given to him for distribution
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