Evolution of goods and services tax in India / R. Kavita Rao, Sacchidananda Mukherjee ; with contribution from Amaresh Bagchi.
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Item type | Current library | Call number | Status | Date due | Barcode |
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Textual Documents | Institute of Development Studies Kolkata | 336.27140954 R2151e (Browse shelf (Opens below)) | Available | 8561 |
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336.27102 J199C Central excise law manual: with service tax / | 336.2714 SH71V Value added tax in India : a progress report / | 336.27140954 M2891g GST : | 336.27140954 R2151e Evolution of goods and services tax in India / | 336.271409541 M 312 V Value added tax in north-east India : issues and strategies / | 336.2714095414 D 11 V VAT : rate chart / | 336.2714095414 M 11 W West Bengal Value Added Tax / |
Includes bibliographical references and index.
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.-- Source other than Library of Congress.
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