TY  - BOOK
AU  - Agarwal, Anjali
TI  - Goods and service tax (GST): : impact on the Indian economy
SN  - 9788177084351
U1  - 336.27140954 
PY  - 2017///
CY  - New Delhi
PB  - New Century Publications
KW  - Taxation
KW  - value added tax
KW  - India
KW  - Economic history
KW  - Economic policy
KW  - india
N1  - includes index
N2  - National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform
ER  -