International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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AN ANALYSIS OF THE PRINCIPLES UNDERLYING THE FRAMEWORK OF GOODS AND SERVICES TAX IN INDIA

    1 Author(s):  NEERAJ SHARMA

Vol -  8, Issue- 7 ,         Page(s) : 42 - 50  (2017 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

Tax Policies play a significant role in the economy through their impact on both efficiency and equity. To reduce the complexity, the significant thing is , there should be no difference between goods and services for the purpose of tax. As far as the equity issues are concerned it is stressed that it is better to rely on horizontal equity rather than vertical one.

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  2. Atul Kumar Gupta , “GST-Concepts and Roadmaps” ( First Edition, 2015)
  3. CA. Ashish Koolwal , “Goods and Services Tax Law, Practice & Procedure”( Second Edition, 2017)
  4. V.S Datey, “ All About GST- a Complete guide to Model GST Law”(Fourth Edition, 2016)
  5. Report of Task Force on GST (Prepared for 13th Finance Commission Report)
  6. Chapter 13 : 14th Finance Commission Report
  7. Report of the Select Committee on the constitution (One Hundred & Twenty-second Amendment) Bill, 2014 presented to Rajya Sabha on 22nd July, 2015
  8. http://indianexpress.com/article/business/economy/gst-rollout-gst-council-arun-jaitley-parliament-list-of-items-exempted-from-taxation-4728982/ ( accessed on 1st july 2017)

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