GST Implementation in India: assessing the journey so far
Publication details: Kolkata CMA Kaushik Banerjee 2023Edition: Vol.58(7), JulDescription: 25-29pSubject(s): Online resources: In: Management and accountant journalSummary: 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.| Item type | Current library | Status | Barcode | |
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School of Engineering & Technology (PG) Archieval Section | Not for loan | 2023-1391 |
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.
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