authors as the background, silent features and the impact of GST in the present tax scenario in India …

While the revenue significance of indirect taxes, particularly sales tax for the States in India is undisputed, there …

What kept the Goods and Services Tax (GST) from becoming a reality in India for a quarter of a century after the …-tive? To what extent India's transition to a concurrent dual GST has brought about a change in the principles, rules … the shifts in the indirect tax regime in India since independence have taken place within the structural context of …

the existing VAT system in India with a tax structure where goods and services tax can be unified in a comprehensive …