| 000 -LEADER |
|---|
| fixed length control field |
02025cam a2200265 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210811122407.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190515s2019 enka b 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781108473965 |
| Qualifying information |
(Hbk) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
IDSK |
| Transcribing agency |
eng |
| Modifying agency |
IDSK |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| Language code of original |
eng |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
336.27140954 |
| Edition number |
23 |
| Item number |
R2151e |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rao, R. Kavita, |
| Relator term |
author. |
| 9 (RLIN) |
3758 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Evolution of goods and services tax in India / |
| Statement of responsibility, etc. |
R. Kavita Rao, Sacchidananda Mukherjee ; with contribution from Amaresh Bagchi. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
United Kingdom : |
| Name of publisher, distributor, etc. |
Cambridge University Press, |
| Date of publication, distribution, etc. |
2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xv, 200 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
24 cm |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.-- |
| Assigning source |
Source other than Library of Congress. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Value-added tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
India. |
| 9 (RLIN) |
3759 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Value-added tax. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst01163890 |
| 9 (RLIN) |
3760 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
India. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst01210276 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mukherjee, Sacchidananda, |
| Relator term |
author. |
| 9 (RLIN) |
3761 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bagchi, A. |
| Fuller form of name |
(Amaresh), |
| Relator term |
author. |
| 9 (RLIN) |
3762 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Textual Documents |
