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Full Description
It would be no exaggeration to say that the GST is one of the most important reforms in post-independent India. Its impact is multi-layered, ranging from tax behaviour to strengthening the federal polity to ensuring fiscal equity.
The book carries a foreword by India's finance minister Arun Jaitley.
Contents
Contents
List of Tables and Figures
Foreword
Acknowledgement
Introduction
I
Evolution of GST
1. The GST Story
2. The Indian GST Story
3. Debates that Shaped the GST
4. GST and Revenue Buoyancy
5. GST: A Boost to Domestic Manufacturing
6. GST and Ease of Doing Business
II
Implementation of GST
7. GST Implementation: Rates and Exemption Regime
8. GST and Compliance Verification
9. GSTN for Implementation of GST
10. Impact of GST on Industry
III
Policy Prescriptions Going Forward
11. Expanding GST's Taxable Base
12. GST and Exports
13. GST and Reforms in Tax Administration
14. GST and Dispute Resolution
15. GST and Institution Building
16. Conclusion
IV
Annexures and Appendices
Annexures
Annexure 1: GST Exempted Goods
Annexure 2: GST Exempted Services
Annexure 3: IGST Exemptions under GST
Appendices
Appendix 1: Business Rules for Registration
Appendix 2: Business Rules for Payment of Duty
Appendix 3: Business Rules for Scrutiny of Returns under GST
