Home
Taxation
Evolution of Goods and Services Tax in India

Evolution of Goods and Services Tax in India

Name: Evolution of Goods and Services Tax in India
Brand: Cambridge University Press
SKU: 9781108473965
Price: 1160.12 HKD
Availability: InStock
Author: R. Kavita Rao; Sacchidananda Mukherjee
ISBN: 9781108473965

Edited by R. Kavita Rao · Sacchidananda Mukherjee

Cambridge University Press May 2019

Specifications

ISBN-13: 9781108473965
Publisher: Cambridge University Press
Publication: May 2019
Format: Hardback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

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.

List of tables

Acknowledgements

List of abbreviations

Introduction

Part I. Genesis and Evolution of GST in India:

1. Decades of indirect tax reforms in India: a journey towards Goods and Services Tax (GST)

2. Towards GST: choices and trade-offs with Amaresh Bagchi

3. Goods and Services Tax: the Thirteenth Finance Commission and the way forward

4. Present state of Goods and Services Tax (GST) reform in India

Part II. Revenue Neutrality of GST:

5. Estimation of revenue neutral rates for Goods and Services Tax in India

6. New assumptions, new estimates: scrutinising a new report on revenue neutral rate

7. Exploring policy options to include petroleum, natural gas and electricity under the Goods and Services Tax (GST) Regime in India

Part III. GST Administration and Possible Impacts of GST on Indian Economy:

8. Administration of GST: can we continue with present structures?

9. Goods and Services Tax: performance and progress

10. Conclusion: impact of GST and what might happen

Index.

HKD 1,160.12 −3%

HKD 1,196.00

Inclusive of HK delivery

Ready to ship

Quantity

Delivery Time: around 4-5 weeks

Extra 10 working days if shipping address outside Hong Kong

Free HK shipping over HK$1,000
International shipping to 35+ countries

Order Form

Save

Recommended

Your basket

Evolution of Goods and Services Tax in India

Details

Table of Contents

You may also be interested in these books:

Pathways to Judicial Power in Transitional States: Perspectives from African Courts

India's Constitutional Odyssey: 75 Years of Evolution and Global Reach

Butterworths Hong Kong Police Force Handbook, 2nd Edition

A Free and Regulated Press: Defending Coercive Independent Press Regulation

International Commercial Agency and Distribution Agreements: Case Law and Contract Clauses, 3rd Edition

Drafting Trusts and Will Trusts in Hong Kong