Evolution of Goods and Services Tax in India

by R Kavita Rao and Sacchidananda Mukherjee

Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among...

• Format: Hardcover
• Language: English
• ISBN: 1108473962
• ISBN13: 9781108473965
• Release Date: July 2019
• Publisher: Cambridge University Press
• Length: 230 Pages
• Weight: 1.02 lbs.
• Dimensions: 0.6" x 6.0" x 9.0"