Evolution of goods and services tax in India / (Record no. 344940)

MARC details
000 -LEADER
fixed length control field 01669cam a2200217 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field 0
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210714160556.0
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781108473965
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.540552
Item number RAO
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Rao, R. Kavita
245 10 - TITLE STATEMENT
Title Evolution of goods and services tax in India /
Statement of responsibility, etc. R. Kavita Rao, Sacchidananda Mukherjee ; with contribution from Amaresh Bagchi.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi
Name of publisher, distributor, etc. Cambridge University Press
Date of publication, distribution, etc. 2019
300 ## - PHYSICAL DESCRIPTION
Extent xv, 200 pages :
Other physical details illustrations (black and white) ;
Dimensions 24 cm
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
520 ## - SUMMARY, ETC.
Summary, etc. Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.--
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Value-added tax
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Value-added tax.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Mukherjee, Sacchidananda
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Bagchi, A.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not Missing Not Damaged   Gandhi Smriti Library Gandhi Smriti Library 2021-07-14   343.540552 RAO 162379 2021-07-14 2021-07-14 Books

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