首页 >
税务 >
Evolution of Goods and Services Tax in India

Evolution of Goods and Services Tax in India

作者： R. Kavita Rao; Sacchidananda Mukherjee
出版商： Cambridge University Press
ISBN: 9781108473965
出版时间 May 2019
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

￥1,038.70

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细

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.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥517.94

￥502.40 Save ￥15.54 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,420.66


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,363.00

￥1,322.11 Save ￥40.89 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,579.20

￥1,531.82 Save ￥47.38 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,260.08


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,861.20

￥1,805.36 Save ￥55.84 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥639.20

￥620.02 Save ￥19.18 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,175.00

￥1,139.75 Save ￥35.25 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,410.00

￥1,367.70 Save ￥42.30 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,297.20

￥1,258.28 Save ￥38.92 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Evolution of Goods and Services Tax in India

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Evolution of Goods and Services Tax in India

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title