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Table Of Contents

1. Introduction
2. The Current Taxes and Their Shortcomings
A. Taxation at Manufacturing Level
B. Exclusion of Services
C. Tax Cascading
D. Complexity
3. Objectives of Tax Reform
A. Basic Objectives
B. Fiscal Autonomy and Harmonization
C. Centre and State Taxation Powers
4. Options for the Centre and State GSTs
A. Concurrent Dual GST
B. National GST
C. State GSTs
D. Non-concurrent Dual VATs
5. Tax Base and Rates
A. Tax Rates
B. Food
C. Land and Real Property
D. Non-profit Sector and Public Bodies
E. Financial Services
6. Treatment of Inter-State and International Trade
A. Place of Taxation, International Transactions
B. Place of Taxation, Inter-State Transactions
C. Taxation of Imports by the States
D. Monitoring of Inter-State Supplies
7. Harmonization of Laws and Administration
8. Conclusion
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GST Reforms and Intergovernmental Considerations in India

GST Reforms and Intergovernmental Considerations in India

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Published by ansulgoyal

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Published by: ansulgoyal on Dec 20, 2010
Copyright:Attribution Non-commercial


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