GST : a transformational tax reform

著者

    • Krishnan, V. S.

書誌事項

GST : a transformational tax reform

V.S. Krishnan

Academic Foundation, 2018

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内容説明・目次

内容説明

It would be no exaggeration to say that the GST is one of the most important reforms in post-independent India. Its impact is multi-layered, ranging from tax behaviour to strengthening the federal polity to ensuring fiscal equity. The book carries a foreword by India’s finance minister Arun Jaitley.

目次

Contents List of Tables and Figures Foreword Acknowledgement Introduction I Evolution of GST 1. The GST Story 2. The Indian GST Story 3. Debates that Shaped the GST 4. GST and Revenue Buoyancy 5. GST: A Boost to Domestic Manufacturing 6. GST and Ease of Doing Business II Implementation of GST 7. GST Implementation: Rates and Exemption Regime 8. GST and Compliance Verification 9. GSTN for Implementation of GST 10. Impact of GST on Industry III Policy Prescriptions Going Forward 11. Expanding GST’s Taxable Base 12. GST and Exports 13. GST and Reforms in Tax Administration 14. GST and Dispute Resolution 15. GST and Institution Building 16. Conclusion IV Annexures and Appendices Annexures Annexure 1: GST Exempted Goods Annexure 2: GST Exempted Services Annexure 3: IGST Exemptions under GST Appendices Appendix 1: Business Rules for Registration Appendix 2: Business Rules for Payment of Duty Appendix 3: Business Rules for Scrutiny of Returns under GST

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