Indirect tax reform in India : 1947 to GST and beyond /: 1947 to GST and beyond. (2019)

• Record Type: Book
• Further Information: Note: Yashwant Sinha, Vinay K. Srivastava.
• Authors: Sinha, Yashwant; (Professor of commerce and business administration), Srivastava, Vinay K (Vinay Kumar)
• Contents: Preface; Acknowledgements; Introduction: Historical Background of indirect taxes in India; Section A: Indirect Tax Reforms after Independence; Tax Reform Committees over the Decades; Modified Value Added Tax: 1986 to 2000; Central Value Added Tax: 2000 to 2017; Service Tax and Related Issues; State VAT (State Value Added Tax): 2002 to 2017; Setting up of the Empowered Committee of State Finance Ministers and Its Role; Section B: The New Regime of Goods and Services Tax; Background of Goods and Services Tax; The Constitution Amendment Bills; The Constitution Amendment Act and Legislations; Administration of GST; The Structure of the New Tax System; Evaluation of GST after Two and a Half Years; GST Revenue, Settlement of IGST and Compensation to the States; Return Filing in the GST Era; 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
• Edition: 1st
• Publisher Details: Los Angeles : SAGE
• Publication Date: 2019
• Extent: 1 online resource
• Subjects: 336.294; Indirect taxation -- India; India -- Economic policy; India -- Economic conditions
• Languages: English
• ISBNs: 9789353289720
• Notes: Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.