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  1. Home
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  3. Evolution of Goods and Services Tax in India
  • Cited by 9
Publisher:
Cambridge University Press
Online publication date:
April 2019
Print publication year:
2019
Online ISBN:
9781108564120
DOI:
https://doi.org/10.1017/9781108564120
Subjects:
Economics, Law, Finance and Accountancy, Taxation Law
Information

Book description

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.

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Contents

Contents
  • 1 - Decades of Indirect Tax Reforms in India: A Journey towards Goods and Services Tax (GST)
    pp 7-35
    • By Sacchidananda Mukherjee, Associate Professor at the National Institute of Public Finance and Policy, New Delhi., R. Kavita Rao, Professor at the National Institute of Public Finance and Policy, New Delhi.
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