000			01634nam a22001697a 4500
999			_c25488 _d25488
020			_a9788177084351
082			_a336.27140954 _bGOO
245			_aGoods and service tax (GST) _b: impact on the Indian economy
260			_aNew Delhi _bNew Century Publications _c2017
300			_axxi, 200p.
504			_aincludes index
520			_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.
650			_aTaxation _vvalue added tax _zIndia
650			_aEconomic history _aEconomic policy _vindia
700			_aAgarwal, Anjali
942			_2ddc _cBK