| Description |
1 online resource (xv, 292 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographic references and index. |
| Contents |
Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax |
|
8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 Impact and Experience of the New Tax around the Country -- Policy Review and the Way Forward -- Appendix A Indirect Tax Reforms in India: A Chronology -- Appendix B The Constitution (Amendment) Bill of UPA Government and NDA Government |
|
Appendix C Parliamentary Standing Committee Report on GST -- Appendix D Select Committee Report on GST -- Appendix E VAT, GST and Sales Tax Rates in the World -- Bibliography -- Index -- About the Authors |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation -- India.
|
|
Taxation. |
|
India. |
|
Electronic books.
|
|
Electronic books. |
| Added Author |
Srivastava, Vinay K., author.
|
| ISBN |
9789353289720 (electronic book) |
|
9353289726 (electronic book) |
|
9789353289737 (electronic book) |
|
9353289734 (electronic book) |
|
9789353289744 |
|
9353289742 |
|
9789353289713 |
|
9353289718 |
|
