Evolution of goods and services tax in India (Record no. 59951)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01463cam a2200181 i 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781108473965 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 1108473962 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.27140954 |
| Item number | KAV/E |
| 100 1# - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Kavita Rao R |
| 245 10 - TITLE STATEMENT | |
| Title | Evolution of goods and services tax in India |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Cambridge |
| Name of publisher | Cambridge university press |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xv, 200 p. |
| Other physical details | illustrations (black and white) ; |
| 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.-- |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Value-added tax |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Value-added tax. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sacchidananda Mukherjee |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | BK |
| 952 ## - LOCATION AND ITEM INFORMATION (KOHA) | |
| Withdrawn status | |
| Lost status | |
| Damaged status | Home library | Shelving location | Date acquired | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|
| Kannur University Central Library | Stack | 23/11/2020 | 336.27140954 KAV/E | 51377 | BK |