Indirect Tax Reform in India : 1947 To GST and Beyond.

Cover -- Contents -- List of Illustrations -- List of Abbreviations -- Preface -- Acknowledgements -- Introduction -- Section A Indirect Tax Reforms after Independence -- 1 Tax Reform Committees over the Decades -- 2 Modified Value Added Tax: 1986 to 2000 -- 3 Central Value Added Tax: 2000 to 2017 -- 4 Service Tax and Related Issues -- 5 State VAT (State Value Added Tax): 2002 to 2017 -- 6 Setting Up of the Empowered Committee of State Finance Ministers and Its Role -- Section B The New Regime of Goods and Services Tax -- 7 Background of Goods and Services Tax -- 8 The Constitution Amendment Bills -- 9 The Constitution Amendment Acts and Legislations -- 10 Administration of GST -- 11 The Structure of the New Tax System -- 12 Evaluation of GST after Two-and-a-Half Years -- 13 GST Revenue, Settlement of IGST and Compensation to the States -- 14 Return Filing in the GST Era -- 15 Impact and Experience of the New Tax around the Country -- Policy Review and the Way Forward -- Appendix A Indirect Tax Reforms in India: A Chronology -- Appendix B The Constitution (Amendment) Bill of UPA Government and NDA Government -- Appendix C Parliamentary Standing Committee Report on GST -- Appendix D Select Committee Report on GST -- Appendix E VAT, GST and Sales Tax Rates in the World -- Bibliography -- Index -- About the Authors.