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Evolution of Goods and Services Tax in India By R. Kavita Rao, Sacchidananda Mu - Picture 1 of 1
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Evolution of Goods and Services Tax in India By R. Kavita Rao, Sacchidananda Mu

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Last updated on 19 Feb, 2025 07:46:33 GMTView all revisionsView all revisions

Item specifics

Condition
Very Good: A book that has been read and does not look new, but is in excellent condition. No ...
Title
Evolution of Goods and Services Tax in India
ISBN
9781108473965
Subject Area
Tax Law
Publication Name
Evolution of Goods and Services Tax in India
Publisher
Cambridge University Press
Subject
Economics, Finance
Publication Year
2019
Type
Textbook
Format
Hardcover
Language
English
Item Height
236 mm
Author
R. Kavita Rao, Sacchidananda Mukherjee
Item Weight
410 g
Item Width
158 mm
Number of Pages
230 Pages

About this product

Product Information

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.

Product Identifiers

Publisher
Cambridge University Press
ISBN-13
9781108473965
eBay Product ID (ePID)
23046547421

Product Key Features

Number of Pages
230 Pages
Language
English
Publication Name
Evolution of Goods and Services Tax in India
Publication Year
2019
Subject
Economics, Finance
Type
Textbook
Author
R. Kavita Rao, Sacchidananda Mukherjee
Subject Area
Tax Law
Format
Hardcover

Dimensions

Item Height
236 mm
Item Weight
410 g
Item Width
158 mm

Additional Product Features

Country/Region of Manufacture
United Kingdom
Title_Author
Sacchidananda Mukherjee, R. Kavita Rao

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