Library Catalogue
Indirect Tax Reform in India : (Record no. 207733)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03462cam a22003615i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 21279731 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210225112533.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 191030s2019 cau 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2019953820 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789353289713 |
| Qualifying information | (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789353289737 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789353289720 |
| Qualifying information | (epub) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 SIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sinha, Yashwant, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Indirect Tax Reform in India : |
| Remainder of title | 1947 to GST and Beyond / |
| Statement of responsibility, etc. | Yashwant Sinha, Vinay K. Srivastava. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First. |
| 263 ## - PROJECTED PUBLICATION DATE | |
| Projected publication date | 1912 |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New Delhi |
| Name of producer, publisher, distributor, manufacturer | SAGE Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pages cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Table of Contents<br/>Preface;<br/>Acknowledgements;<br/>Introduction: Historical Background of indirect taxes in India;<br/>Section A: Indirect Tax Reforms after Independence;<br/>Tax Reform Committees over the Decades;<br/>Modified Value Added Tax: 1986 to 2000;<br/>Central Value Added Tax: 2000 to 2017;<br/>Service Tax and Related Issues;<br/>State VAT (State Value Added Tax): 2002 to 2017;<br/>Setting up of the Empowered Committee of State Finance Ministers and Its Role;<br/>Section B: The New Regime of Goods and Services Tax;<br/>Background of Goods and Services Tax;<br/>The Constitution Amendment Bills;<br/>The Constitution Amendment Act and Legislations;<br/>Administration of GST;<br/>The Structure of the New Tax System;<br/>Evaluation of GST after Two and a Half Years;<br/>GST Revenue, Settlement of IGST and Compensation to the States;<br/>Return Filing in the GST Era;<br/>Impact and Experience of the New Tax around the Country;<br/>Policy Review and the Way Forward;<br/>Appendix A: Indirect Tax Reforms in India: A Chronology;<br/>Appendix B: The Constitution (Amendment) Bill of UPA Government and NDA Government;<br/>Appendix C: Parliamentary Standing Committee Report on GST;<br/>Appendix D: Select Committee Report on GST;<br/>Appendix E: VAT, GST and Sales Tax Rates in the World;<br/>Bibliography;<br/>Index |
| 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"-- |
| Assigning source | Provided by publisher. |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Form subdivision | Taxation - Indirect Taxation - India |
| General subdivision | Economic History |
| Chronological subdivision | Economic Policy |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Srivastava, Vinay K. |
| Fuller form of name | (Vinay Kumar) |
| Titles and other words associated with a name | (Professor of commerce and business administration) |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 0 |
| b | ibc |
| c | orignew |
| d | 2 |
| e | epcn |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Materials specified (bound volume or other part) | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | HB | NLS | NLS | General Stacks | 25/02/2021 | Purchased | 1 | 343.04 SIN | 38288 | 09/09/2022 | 05/09/2022 | 25/02/2021 | BOOKs |