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Table Of Contents

CHAPTER – I
Introduction
CHAPTER-II
Goods and Services Tax: The Model
a. Single GST versus Dual GST
b. Type of GST – Consumption, income or production
c. Origin versus Destination Principle
d. Method of Computation
e. Treatment of capital goods
f. Exemption from GST
i. Treatment of natural gas
j. Treatment of the power sector
k. Treatment of transport services
l. Treatment of financial services
m. Treatment of immovable properties
n. Place of supply rules
o. Threshold Limit for registration of GST dealers
p. Treatment of Small Scale Industries
q. Area based exemptions
r. Treatment of Special Economic Zones
CHAPTER – III
Treatment of Inter-State transactions
CHAPTER - IV
Administrative Structure
a. Registration of taxpayers
b. GST invoice
c. Periodicity of GST Payment
d. Administrative structure
CHAPTER - V
Rates of Tax
I. Single or Multiple Rates
II. Determination of the rate of GST
a. Taxes to be subsumed in the GST
b. Estimation of the GST base
1. Subtractive – indirect method (SI method)
Exempt sectors
Taxable sectors
2. Consumption Method
i. Task Force Estimate
ii. NCAER Estimate
3. Shome Index Method
4. Revenue Method
c. The Revenue Neutral Rate(RNR)
Chapter - VI
Revenue Performance of GST
CHAPTER - VII
Implications of the Goods and Services Tax
a. GST and economic growth
b. GST and International Trade
c. GST: Equity and Poverty reduction
d. GST and Prices
e. GST and informal sector
f. GST and Fiscal management
g. GST and vertical balance of power
CHAPTER - VIII
“Flawless” Goods and Services Tax and the autonomy of States
CHAPTER - IX
Incentivising States to adopt GST
CHAPTER - X
Goods and Services Tax - The way forward
Chapter-XI
Conclusion
Annexures
Terms of Reference of the Task Force
References
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GST Report - Task Force

GST Report - Task Force

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Published by Mayank Jain

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Published by: Mayank Jain on Sep 02, 2010
Copyright:Attribution Non-commercial

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10/30/2011

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