000			nam a22 7a 4500
999			_c31387 _d31387
008			180824b2018 xxu||||| |||| 00| 0 eng d
020			_a9789352806478
082			_a336.271 BHA-G
100			_aBhattacharjee, Govind
245			_aGST and its aftermath : _bis consumer really the king / _cGovind Bhattacharjee and Debasis Bhattacharya
260			_aIndia _bSage Publications _c2018
300			_a219 p.
365			_aINR _b450.00
500			_aGST 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.
650			_aSpendings tax
650			_aTaxation of articles of consumption
650			_aValue-added tax
650			_aEnvironmental impact charges
650			_aOECD countries
650			_aSales tax