system. When we introduced the GST into Australia, we looked at GST systems around the world in our quest for best practice …

system. Not only did we introduce a GST, but at the same time we implemented a raft of significant tax reforms to Australia …

to understand the awareness and experiences on global VAT refunds from the exporters of Gujarat State of India vis …

seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …

The reform process for the indirect taxation regime in India has been ongoing for some time, with the prevailing view …

GST is one of the most crucial tax reforms in India which has been long pending. The proposed goods and services tax is … role in growth of India.The only hurdle to cross over in implementation of GST at the earliest is the disagreement of some … introducing GST. India is centralized democratic and therefore the GST will be implemented parallel by the central and state …

Comparatively a recent entrant in the fiscal space, 'Service Tax' in India has garnered legislative and judicial … divided into following parts;1. Introduction2. Levy of service tax in India: general principles3. Legal position relating to … levy of extraterritorial tax4. Statutory position on extraterritorial aspect of levy of service tax in India4.a. Levy upto …

Impacts in India. I will be constantly updating this GST series with my further articles on coming days. This First Paper … implementation of GST in India. This paper, in particular, rather than offering any constitutional wisdom broadly summarizes the …