LIST OF DIAGRAMS

No TITLE PAGE
No.
D1 Diagrammatic Representation of taxes to be replaced under 107
GST in India
D2 Diagrammatic Representation of taxes subsumed under 108
Budget 2015
D3 Diagrammatic representation of scenario before zero rating 124
of financial services i.e. when they were exempt – NO ITC
for Bank and hence costs increase.
D4 Diagrammatic representation of zero rating of financial 124
services by financial service providers
D5 Diagrammatic Representation of treatment of financial 125
services globally
D6 Diagrammatic Representation of other treatment of financial 127
services globally
D7 Diagrammatic Representation of treatment of financial 130
services in India
D8 Diagrammatic Representation of federal system of 134
GST/VAT globally
D9 Diagrammatic Representation of federal system of GST in 135
India
D10 Diagrammatic Representation of Recovery of Input Tax 137
Credit - ITC in relation to Financial Services (FS) (Global)
D11 Diagrammatic Representation Recovery of Input Tax Credit 140
– ITC in relation to Financial Services (FS) (India)
D12 Diagrammatic Representation of Treatment of intermediary 142
services and interchange income globally and India
D13 Diagrammatic representation of interchange income 146
D14 Diagrammatic representation of flow of Correspondent bank 147
charges
D15 Diagrammatic Representation of Comparative place of 150
supply rules for financial services in federal economies –
globally
D16 Diagrammatic Representation of Comparative place of 151
supply rules for financial services in India
D17 Diagrammatic Representation of Comparative ITC recovery 203
allowed - Globally and India
D18 Diagrammatic Representation of Composition of traders 210
under states tax net
D 19 Diagrammatic Representation of composition of revenue 211
from different traders