GST in India (Record no. 26106)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01883 a2200157 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9789352876891 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.27140954 |
| Item number | CHA-G |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Chakraborty Pinaki |
| 245 ## - TITLE STATEMENT | |
| Title | GST in India |
| Sub Title | : simple tax in a complex federal system |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher | Orient BlackSwan |
| Year of publication | 2019 |
| Place of publication | Telangana |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xvii, 186p. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Include Bibliography |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The Goods and Services Tax (GST), implemented from 1 July 2017, has been hailed as the most important tax reform in India since independence. The objective of GST is to provide a simple tax regime to develop a common market for India, and it is expected to bring multiple benefits to the economy. These will include, among others, increased tax collections; spur economic growth and increase GDP growth; reduce the costs of manufactured goods and services; promote exports, making the domestic market more competitive; promote employment, and foster the growth of the formal economy and prevent the generation of black money. Goods and Services Tax in India provides an analytical understanding of GST implementation in the country, while also commenting on the direction of reform and challenges that lie ahead. Combining technical analysis with a simple narrative, the author explains the various facets of the GST and the rationale for its introduction in India. Arguing that the revised GST today is a far better version, the book reflects on the possibilities to improve the system and achieve the objectives of simplicity, transparency and neutrality in the implementation of GST, and discusses what it is that hinders the development of a common market, and the idea of ‘one nation, one tax’. Informative and insightful, this book will be valuable to students and scholars of economics, and those interested in key tax reform in India. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Economic |
| Form subdivision | Value-added tax |
| -- | GST |
| Geographic subdivision | India |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Source of acquisition | Cost, normal purchase price | Bill Date | Total Checkouts | Full call number | Accession Number | Date last seen | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NASSDOC Library | NASSDOC Library | 29/06/2020 | OP | 288.35 | 2020-06-11 | 336.27140954 CHA-G | 50876 | 13/07/2020 | 395.00 | 13/07/2020 | Books |