Indirect tax reform in India : 1947 to GST and beyond (Record no. 343624)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01599nam a22002297a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | 0 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210119124223.0 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789353289713 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | CS 336.20954 |
| Item number | SIN |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sinha, Yashwant |
| 245 ## - TITLE STATEMENT | |
| Title | Indirect tax reform in India : 1947 to GST and beyond |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New Delhi |
| Name of publisher, distributor, etc. | Sage |
| Date of publication, distribution, etc. | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 294 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Indirect taxes have played an increasingly important role in the Indian economy. Indirect tax was first introduced in India in 1944 in the form of excise duty on Indian products as a measure of protection for goods imported from the UK. In the course of time, it became a well-established tax to shore up government finances. The need for reform in indirect taxes was felt soon after Independence, and several committees were appointed for this purpose. From there, the process of reforms of indirect taxes in India went through ups and downs till the introduction of the Goods and Services Tax (GST) in 2017. Indirect Tax Reform in India: 1947 to GST and Beyond maps these developments in detail and analyses the political economy behind it. It also deals with the current problems, the conceptual infirmities and the reforms needed urgently to restrict the disruption it has caused in the economy so far. This book outlines the impact of the past measures and the present changes, and suggests the future course of action for a better future. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | IAS as an author |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | 1960 Batch |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economic history |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economic policy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Indirect taxation |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Srivastava, Vinay K. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Cost, normal purchase price | Total checkouts | Full call number | Barcode | Date due | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Not Missing | Not Damaged | Gandhi Smriti Library | Gandhi Smriti Library | 2021-01-19 | 1195.00 | 1 | CS 336.20954 SIN | 162183 | 2024-01-11 | 2023-01-11 | 2023-01-11 | 2021-01-19 | Books |