|
POSITIVE AND NEGATIVE IMPACT OF GST ON INDIAN ECONOMY
2
Author(s):
MONIKA SHARMA, ANITA BINDAL PHULIA
Vol - 8, Issue- 8 ,
Page(s) : 244 - 252
(2017 )
DOI : https://doi.org/10.32804/CASIRJ
Abstract
Goods and Services Tax popularly known as GST a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. This research paper highlights the positive and negative impact of the GST in the Indian Tax System.
- Agogo Mawuli (2014): “Goods and Service Tax- An Appraisal”Paper presented at the the PNG Taxation Research and Review Symposium, Holiday Inn, Port Moresby,29-30.
- Dr. R. Vasanthagopal (2011), “GST in India: A Big Leap in the Indirect Taxation System”, International Journal of Trade, Economics and Finance, Vol. 2, No. 2, April 2011.
- Ehtisham Ahamad and Satya Poddar(2009), “Goods and Service Tax Reforms and Intergovernmental Consideration in India”, “Asia Research Center”,LSE,2009.
- Girish Garg, (2014),“Basic Concepts and Features of Good and Service Tax in India”.
- https://en.wikipedia.org/wiki/Goods_and_Services_Tax_(India)_Bill
- Nitin Kumar (2014), “Goods and Service Tax in India-A Way Forward”, “Global Journal of Multidisciplinary Studies”, Vol 3, Issue6, May 2014.
- Pinki, Supriya Kamna, Richa Verma(2014), “Good and Service Tax – Panacea For Indirect Tax System In India”, “Tactful Management Research Journal”,Vol2, Issue 10, July2014
- www.gstindia.com/basics-of-gst-implementation-in-india
- wwww.taxguru.in/goods-and-service-tax/goods-service-tax-gst-2.html
- wwww.thehindu.com/bussiness/industry/ten-things-to-know-about-gstbill/article7137615.ece
- www.top10wala.in/facts-about-gst-india-advantages/w.prsindia.org/billtrack/the-constitution-122nd-amendment-gst-bill-2014-3505/
- V.S. Datey , GST Ready Reckoner, Taxmann , 4th Edition 2017
- Abhishek A Rastogi,, Professional?s Guide to GST - From Ideation to Reality, Lexis Nexis
- Nitya Tax Associates ,Basics of GST, Taxmann , 1 st Edition August 2016
- Girish Garg, Basic Concepts and Features of Good and Service Tax In India, International Journal of scientific research and management (IJSRM) Volume 2 Issue 2 Pages 542-54 2014
- http://economictimes.indiatimes.com/news/economy/policy
- http://indianexpress.com/article/explained/gst-bill-parliament
- http://www.ey.com/in/en/services/ey-goods-and-services-tax-gst
- The Economic Times (2009) Featured Articles from The Economic Times.
- Gst India (2015) Economy and Policy.
- Mehra P (2015) Modi govt.’s model for GST may not result in significant growth push. The Hindu.
- Sardana M (2005) Evolution Of E?Commerce In India Part 3.
- TRAI (2015) Highlights of Telecom Subscription Data as on 28th February.
|