01785nam a22001817a 4500999001700000020001800017082002200035245006400057260004600121300001500167504001900182520114900201650003701350650004501387700002001432942001201452952013901464  c25488d25488  a9788177084351  a336.27140954bGOO  aGoods and service tax (GST)b: impact on the Indian economy  aNew DelhibNew Century Publicationsc2017  axxi, 200p.  aincludes index  aNational 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.  aTaxationvvalue added taxzIndia  aEconomic historyaEconomic policyvindia  aAgarwal, Anjali  2ddccBK  00104070aNASSDOCbNASSDOCd2019-03-25eOPi2019-03-26l1o336.27140954 GOO-p50237r2020-10-08 00:00:00s2020-02-11w2019-03-26yBK