000			03462cam a22003615i 4500
999			_c207733 _d207733
001			21279731
003			OSt
005			20210225112533.0
008			191030s2019 cau 000 0 eng
010			_a 2019953820
020			_a9789353289713 _q(hardback)
020			_z9789353289737 _q(ebook)
020			_z9789353289720 _q(epub)
040			_aDLC _beng _erda _cDLC
042			_apcc
082			_a343.04 SIN
100	1		_aSinha, Yashwant, _eauthor.
245	1	0	_aIndirect Tax Reform in India : _b1947 to GST and Beyond / _cYashwant Sinha, Vinay K. Srivastava.
250			_aFirst.
263			_a1912
264		1	_aNew Delhi _bSAGE Publishing, _c2020
300			_apages cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
505			_aTable of Contents Preface; Acknowledgements; Introduction: Historical Background of indirect taxes in India; Section A: Indirect Tax Reforms after Independence; Tax Reform Committees over the Decades; Modified Value Added Tax: 1986 to 2000; Central Value Added Tax: 2000 to 2017; Service Tax and Related Issues; State VAT (State Value Added Tax): 2002 to 2017; Setting up of the Empowered Committee of State Finance Ministers and Its Role; Section B: The New Regime of Goods and Services Tax; Background of Goods and Services Tax; The Constitution Amendment Bills; The Constitution Amendment Act and Legislations; Administration of GST; The Structure of the New Tax System; Evaluation of GST after Two and a Half Years; GST Revenue, Settlement of IGST and Compensation to the States; Return Filing in the GST Era; 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
520			_a"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"-- _cProvided by publisher.
651			_vTaxation - Indirect Taxation - India _xEconomic History _yEconomic Policy
700	1		_aSrivastava, Vinay K. _q(Vinay Kumar) _c(Professor of commerce and business administration)
906			_a0 _bibc _corignew _d2 _eepcn _f20 _gy-gencatlg
942			_2ddc _cBK