Goods and Services Tax for India
The paper contours of a feasible design of VAT in India. It also takes on board the various alternatives proposed. It looks at the issues that need resolution and the options available for resolving the same and provides estimates of the rates of tax that would ensure that the regime is revenue neutral. It also illustrates the differential impact across states, under one configuration and works with the assumption that there is only one rate of tax under the new regime. [NIPFP WP No. 57]
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