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GST in India: Chasing a Mirage or Reality?

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  • Sacchidananda Mukherjee

Abstract

India is moving towards introducing a Goods and Services Tax (GST). The GST would be a multistage comprehensive value added tax (VAT) encompassing both goods and services. Given the federal structure of India and the fact that taxation powers have been constitutionally assigned to different governments, the introduction of a GST will be a major indirect tax reform since Independence. Both the federal and state governments will have concurrent taxation rights at every stage of production and distribution. [NIPFP One pager No. 23].

Suggested Citation

  • Sacchidananda Mukherjee, 2016. "GST in India: Chasing a Mirage or Reality?," Working Papers id:11179, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:11179
    Note: Institutional Papers
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