Indirect tax reform in India :: 1947 to GST and beyond /
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New Delhi, India ; Thousand Oaks, California :
Sage Publications,
2020
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource (xv, 292 pages) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9789353289720 9353289726 9789353289737 9353289734 |
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| 245 | 1 | 0 | |a Indirect tax reform in India : |b 1947 to GST and beyond / |c Yashwant Sinha, Vinay K. Srivastava. |
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| 505 | 0 | |a Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax | |
| 505 | 8 | |a 8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 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 | |
| 505 | 8 | |a 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 -- About the Authors | |
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| author | Sinha, Yashwant Srivastava, Vinay K. |
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| contents | Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax 8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 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 -- About the Authors |
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| spelling | Sinha, Yashwant, author. http://id.loc.gov/authorities/names/no00052088 Indirect tax reform in India : 1947 to GST and beyond / Yashwant Sinha, Vinay K. Srivastava. New Delhi, India ; Thousand Oaks, California : Sage Publications, 2020 ©2020 1 online resource (xv, 292 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax 8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 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 -- About the Authors Taxation India. http://id.loc.gov/authorities/subjects/sh85132858 Taxation fast India fast https://id.oclc.org/worldcat/entity/E39PBJmdx47cDXrRhBXHtbvPwC Srivastava, Vinay K., author. http://id.loc.gov/authorities/names/no2002051353 has work: Indirect tax reform in India (Text) https://id.oclc.org/worldcat/entity/E39PCG6CcTQqRGbcHjqx8mg7pP https://id.oclc.org/worldcat/ontology/hasWork FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2376858 Volltext |
| spellingShingle | Sinha, Yashwant Srivastava, Vinay K. Indirect tax reform in India : 1947 to GST and beyond / Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax 8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 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 -- About the Authors Taxation India. http://id.loc.gov/authorities/subjects/sh85132858 Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132858 |
| title | Indirect tax reform in India : 1947 to GST and beyond / |
| title_auth | Indirect tax reform in India : 1947 to GST and beyond / |
| title_exact_search | Indirect tax reform in India : 1947 to GST and beyond / |
| title_full | Indirect tax reform in India : 1947 to GST and beyond / Yashwant Sinha, Vinay K. Srivastava. |
| title_fullStr | Indirect tax reform in India : 1947 to GST and beyond / Yashwant Sinha, Vinay K. Srivastava. |
| title_full_unstemmed | Indirect tax reform in India : 1947 to GST and beyond / Yashwant Sinha, Vinay K. Srivastava. |
| title_short | Indirect tax reform in India : |
| title_sort | indirect tax reform in india 1947 to gst and beyond |
| title_sub | 1947 to GST and beyond / |
| topic | Taxation India. http://id.loc.gov/authorities/subjects/sh85132858 Taxation fast |
| topic_facet | Taxation India. Taxation India |
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