A modern Goods and Services Tax (GST) would do much to alleviate the problems of India’s current indirect tax system … States should both have access to the full GST base, which means that the tax assignment issue (who should tax what?) should … be separated from GST design aspects (what should be the precise base and rate structure?). It is not necessary or …

The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India …

This paper underscores the substantial spatial disparities across India and evaluates the case for putting together … (various versions) of the Goods and Service Tax (GST) and also indicates the risks involved in the process. This paper argues … that, on balance, there is a case for an appropriately constituted GST but that the federal transfer formula must be …

fiscal deficits. (iii) How should indirect tax reform, in particular the introduction of the GST, be handled? …