| 000 -LEADER |
|---|
| fixed length control field |
a |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231005142430.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
231005b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AIKTC-KRRC |
| Transcribing agency |
AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21754 |
| Author |
Saxena, Priti |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
GST Implementation in India: assessing the journey so far |
| 250 ## - EDITION STATEMENT |
|---|
| Volume, Issue number |
Vol.58(7), Jul |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Kolkata |
| Name of publisher, distributor, etc. |
CMA Kaushik Banerjee |
| Year |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Pagination |
25-29p. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Goods and Services Tax introduction in India marked a crucial stage of tax reforms. It was implemented in the year 2017 after many years of discussion and debates between several political regimes, State and Central Governments. After six years of its inception it is necessary to review the impact of GST on the overall tax collection of State and Central Governments. This article makes an in-depth analysis of GST, its growth rate so far, indirect tax buoyancy in post GST vis- a-vis pre-GST eras. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
4690 |
| Topical term or geographic name entry element |
Construction Engineering and Management (CEM) |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21755 |
| Co-Author |
Saxena, Abhineet |
| 773 0# - HOST ITEM ENTRY |
|---|
| International Standard Serial Number |
0972-3528 |
| Place, publisher, and date of publication |
Kolkata Institute of cost Accountants of India |
| Title |
Management and accountant journal |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| URL |
https://www.icmai-rnj.in/index.php/maj/article/view/173124 |
| Link text |
Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Articles Abstract Database |
