Indirect tax reform in India : 1947 to GST and beyond /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Sinha, Yashwant (Autor), Srivastava, Vinay K. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New Delhi, India ; Thousand Oaks, California : Sage Publications, 2020
Temas:
Taxation > India.
Taxation.
India.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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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