GST and Its Aftermath PDF Download

Author: Govind Bhattacharjee
Publisher: SAGE Publishing India
ISBN: 9352806492
Category : Business & Economics
Languages : en
Pages : 245

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A thought-provoking assessment of the major tax reform in India and its consequences.

Author: Heera B Sanjay
Publisher:
ISBN:
Category :
Languages : en
Pages : 69

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Book Description
Goods and Services Tax (GST) is an indirect tax levied in India on the sale of goods and services. Goods and services are divided into five tax slabs for collection of tax - 0%, 5%, 12%, 14%, 18% and 28%. The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Modi government. The tax replaced existing multiple cascading taxes levied by the central and state governments. The tax rates, rules and regulations are governed by the Goods and Services Tax Council. Retail business in India is a key pillar of the economy and accounts for about 10% of the GDP. The Indian retail market is estimated to be more than US$ 600 billion and one of the top five retail markets in the world by economic value. The imminent implementation of Goods & Services Tax (GST) is expected to result in greater transparency, an improved flow of credit, and reduced trade barriers from a tax perspective. The timely release and revision of the draft GST model law, GST rules, and documentation templates reflect the government's commitment and keenness to implement the GST law in India in 2017. It is also widely agreed that GST will usher in a series of changes to how businesses will operate and the Retail Industry will be no exception. This thought piece highlights some of the key areas impacted and a number of changes that the industry will need to imbibe over the coming months to ensure that GST is effectively implemented. The current study is on the influence of Goods and Services Tax (GST) on the organized retailers and the unorganized retailers in Bangalore. 70 retailers were chosen for the study. Data was collected by issuing a questionnaire. Data was collected during the month of February 2020. Data was analyzed with the help of statistical package. Results of the study reveal that unorganized retailers were severely hit by the implementation of Goods and Services Tax (GST) due to lack of knowledge and technology infrastructure.

Author: Anjali Agarwal
Publisher:
ISBN: 9788177084351
Category : India
Languages : en
Pages : 0

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National level goods and services tax (GST) is India's most ambitious indirect tax reform. Its objective is to levy a single uniform tax across India on goods and services. GST, when implemented, would replace a number of Central and State taxes, making India more of a national integrated market, and bring more producers into the tax net. The changeover to GST, it is claimed, would significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. The present edited volume contains 19 research articles (divided into 5 sections) authored by experts in the field of public finance. GST has now been implemented in 160 countries and case studies have been provided in this volume for an effective comparison. The detailed impact of GST on consumers, business, government, individual sectors/industries, and national growth, along with a comparative analysis of GST with current indirect taxes, is given an in-depth analysis. The included contributions provide insights into various aspects of GST, adding to the heated debate on the implications of this game-changing tax reform. [Subject: South Asian Studies, Economics, Tax]

Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Author: Sruthi S
Publisher: RED'SHINE Publication. Pvt. Ltd.
ISBN: 9394727361
Category : Antiques & Collectibles
Languages : en
Pages : 280

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Author: Joel L Sussman
Publisher: World Scientific
ISBN: 9814474061
Category : Science
Languages : en
Pages : 597

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The role played by structural proteomics in the first decade of the 21st century is equivalent to that played by the Human Genome Project in the last decade of the 20th century. The development of high-throughput technologies that permit the solution of hundreds of 3D structures of individual proteins, protein-protein complexes and protein-drug complexes, just by one laboratory in a single year, will provide a knowledge base which will change the face of structural biology. This will have an immediate influence on medicinal chemistry and molecular pharmacology, as well as an increasing impact on such disciplines as neurobiology, developmental biology, immunology and molecular medicine.This book presents a state-of-the-art overview of the structural proteomics field, ranging from policy issues related to funding and goals, through the high-throughput procedures for protein production, to the solution of the structures of proteins and higher-order entities, via a multidisciplinary approach involving molecular biology, X-ray crystallography, NMR and electron microscopy, as well as bioinformatics analysis. This is the first book to provide such a comprehensive coverage of a rapidly evolving field.

Author: Ruddar Datt et al.
Publisher: S. Chand Publishing
ISBN: 9352836405
Category :
Languages : en
Pages :

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Indian Economy [NIRMA University]

Author: Fibre2Fashion
Publisher: Fibre2Fashion
ISBN:
Category : Business & Economics
Languages : en
Pages : 138

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Book Description
It has been a year and a half since the demonetisation of November 2016; it has also been a year since the much-awaited goods and services tax (GST) was rolled out. Both moves had their obvious effects on industry, with the textiles and apparel sector across the country being particularly affected. Fibre2Fashion’s July 2018 cover story features viewpoints of a cross-section of the textiles and apparel industry in Surat. Q&A with Pratibha Syntex’s VP, report on trade event Milano Moda Uomo and other regular features are also covered. Fibre2Fashion magazine—the print venture of Fibre2Fashion.com since 2011—is circulated among a carefully-chosen target audience globally, and reaches the desks of top management and decision-makers in the textiles, apparel and fashion industry. As one of India's leading industry magazines for the entire textile value chain, Fibre2Fashion Magazine takes the reader beyond the mundane headlines, and analyses issues in-depth.

Author: Jayaram Shriyan
Publisher: Prowess Publishing
ISBN: 1545742367
Category : Political Science
Languages : en
Pages : 226

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Book Description
Mr. Narendra Damodardas Modi or just Narendra Modi has come into the national politics as a breath of fresh air. He has a past, in present he is all over and surely he will continue to occupy the public space into the foreseeable future. As media member, we have no right to pass value judgment or being judgmental. We have covered Mr. Modi in our pages since 2012. We have tried to be balanced in handling issues involved, beginning with an iconic Gujarat Chief Minister and his journey up to the corridors of power in New Delhi and his stint as the Prime Minister.

Author: Yezhou Sha
Publisher: Routledge
ISBN: 1000483614
Category : Business & Economics
Languages : en
Pages : 306

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Book Description
The lasting turmoil associated with the unprecedented pandemic, triggered by the novel corona virus COVID-19, has dragged the world into a mud of uncertainty. Fiscal stimulation, interest rate cuts, global supply-chain redeployment, "pandemic bond" and circuit breakers kicked in and the world is responding to this great challenge. But how can finance and economic research help the world under such circumstances? This book dwells on this new area of research and tries to understand how pandemics impact the economic and financial ecosystem of both emerging and advanced economies. Lessons learnt from the experience of previous pandemics maybe presented and discussed through drawing on policy lessons to date. By gathering research on political economy, geopolitical issues, behavioral finance, international institutional responses and medical and health issues resulting from pandemics, the chapters in this edited volume help in expanding the knowledge of social and economic consequences of the pandemic as well as set the foundation for future research. This book would benefit scholars, policy makers and entrepreneurs worldwide as a valuable archive of research on pandemics. The chapters in this book were originally published as a special issue of Emerging Markets Finance and Trade.