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EBSCO_on1141132569 |
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OCoLC |
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20231017213018.0 |
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m o d |
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cr cnu---unuuu |
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200220s2020 ii ob 001 0 eng d |
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|a 1141428872
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|a 9789353289720
|q (electronic book)
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|a 9353289726
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|z 9353289718
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|a (OCoLC)1141132569
|z (OCoLC)1141428872
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|a a-ii---
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4 |
|a HJ2931
|b .S56 2020
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4 |
|a 336.2/0954
|2 23
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|a UAMI
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1 |
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|a Sinha, Yashwant,
|e author.
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| 245 |
1 |
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|a Indirect tax reform in India :
|b 1947 to GST and beyond /
|c Yashwant Sinha, Vinay K. Srivastava.
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| 264 |
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1 |
|a New Delhi, India ;
|a Thousand Oaks, California :
|b Sage Publications,
|c 2020
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| 264 |
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|c Ã2020
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| 300 |
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|a 1 online resource (xv, 292 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 504 |
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|a Includes bibliographical references and index.
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0 |
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|a 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
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| 505 |
8 |
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|a 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
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| 505 |
8 |
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|a 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
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| 590 |
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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| 650 |
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|a Taxation
|z India.
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|a Taxation.
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|0 (OCoLC)fst01143876
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| 651 |
|
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|a India.
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|0 (OCoLC)fst01210276
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| 700 |
1 |
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|a Srivastava, Vinay K.,
|e author.
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|a Askews and Holts Library Services
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|n AH37009923
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|a ProQuest Ebook Central
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