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An Introduction to Goods and Services Tax
S. Dalvi
其他書名
The Biggest Tax Reform in India
出版Wolters Kluwer CCH, 2016
ISBN93512955249789351295525
URLhttp://books.google.com.hk/books?id=mD6MswEACAAJ&hl=&source=gbs_api
註釋The Goods and Services Tax (GST), which subsumes all indirect taxes to create one rate and integrate the country into a single market is the biggest tax reform that is being undertaken since India's Independence. The vision behind the introduction of GST is not only to replace the current patchwork of indirect taxes that are partial and suffer from infirmities, mainly exemptions and multiple rates, but also to improve tax compliance. The book covers the basic concepts about GST, its framework in India, impact of its introduction on economy, sectors etc. It also covers the international perspective across various countries on GST. Furthermore the book incorporates various draft reports recently released.