TY  - BOOK
AU  - Bhattacharjee, Govind 
TI  - GST and its aftermath: is consumer really the king 
SN  - 9789352806478
U1  - 336.271 BHA-G 
PY  - 2018///
CY  - India 
PB  - Sage Publications
KW  - Spendings tax
KW  - Taxation of articles of consumption
KW  - Value-added tax
KW  - Environmental impact charges
KW  - OECD countries
KW  - Sales tax
N1  - GST and Its Aftermath: Is Consumer Really the King? takes a close look at the ongoing debate on the indirect tax reform initiative in India. It explains in simple, layperson parlance the complex structure of indirect taxation in India—both in the past and in the present—and sheds light on the various dimensions of the tax system and how it affects all our lives. This thought-provoking assessment of GST presents the ideas and concepts that gave birth to this new system of taxation and discusses its immediate implications on the Indian economy. Just as GST is meant to empower consumers, this book is designed to empower citizens
ER  -