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Goods and Services Tax for India

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  • R.Kavita Rao

Abstract

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]

Suggested Citation

  • R.Kavita Rao, 2009. "Goods and Services Tax for India," Working Papers id:2055, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:2055
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    File URL: http://www.eSocialSciences.com/data/articles/Document11262009480.7750208.pdf
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    Cited by:

    1. Mehta, Diva & Mukherjee, Sacchidananda, 2021. "Emerging Issues in GST Law and Procedures: An Assessment," Working Papers 21/347, National Institute of Public Finance and Policy.
    2. Sacchidananda Mukherjee, 2020. "Estimation and Projection of Petroleum Demand and Tax Collection from Petroleum Sector in India," Journal of Infrastructure Development, India Development Foundation, vol. 12(1), pages 39-68, June.
    3. Richard.M. Bird & M. Govinda Rao, 2010. "Urban Governance and Finance in India," Working Papers id:2495, eSocialSciences.
    4. Frederico Gil Sander & Saurabh Shome & Smriti Seth & Jaba Misra, 2015. "India Development Update, October 2015," World Bank Publications - Reports 22894, The World Bank Group.
    5. M. Govinda Rao & Sen, Tapas Kumar & Jena, Pratap R., 2008. "Issues before the thirteenth finance commission," Working Papers 08/55, National Institute of Public Finance and Policy.
    6. Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Mukherjee, Sacchidananda, 2020. "Pandemic and GST Revenue: An Assessment for Union and States," Working Papers 20/327, National Institute of Public Finance and Policy.
    8. Isabelle Joumard & Urban Sila & Hermes Morgavi, 2015. "Challenges and Opportunities of India's Manufacturing Sector," OECD Economics Department Working Papers 1183, OECD Publishing.
    9. Sacchidananda Mukherjee, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers id:7532, eSocialSciences.
    10. M. Govinda Rao, 2010. "The Report of the Thirteenth Finance Commission conundrum in conditionalities," Working Papers 10/76, National Institute of Public Finance and Policy.
    11. D K Srivastava & C Bhujanga Rao, 2010. "Reforming Indirect Taxes in India: Role of Environmental Taxes," Working Papers 2010-050, Madras School of Economics,Chennai,India.
    12. M. Govinda Rao & Sen, Tapas K., 2011. "Federalism and fiscal reform in India," Working Papers 11/84, National Institute of Public Finance and Policy.
    13. Rao, R. Kavita & Tandon, Suranjali & Mukherjee, Sacchidananda, 2016. "Corporate Tax: A brief assessment of some exemptions," Working Papers 16/165, National Institute of Public Finance and Policy.
    14. D K Srivastava & C Bhujanga Rao, 2010. "Reforming Indirect Taxes in India : Role of Environmental Taxes," Microeconomics Working Papers 23063, East Asian Bureau of Economic Research.
    15. M. Govinda Rao & Richard M. Bird, 2011. "Coping with Change: The Need to Restructure Urban Governance and Finance in India," IMFG Papers 04, University of Toronto, Institute on Municipal Finance and Governance.
    16. Mukherjee, Sacchidananda, 2021. "Revenue Implications of GST Rates Restructuring in India: An Analysis," Working Papers 21/358, National Institute of Public Finance and Policy.

    More about this item

    Keywords

    goods and services tax; India; Indirect tax; VAT; empowered committee; State Finance Ministers; environmental issues; non-rebatable excises; inter-state transactions; tax evasion; TINXSYS; C-form; transport; intra-community transport of goods; ancillary services; taxpayers; Revenue Neutral Rates; tobacco products; multi - utility vehicles; electrical duty; entertainment tax; Private Final Consumption Expenditure; GDP; Estimates; Consumption expenditure; Excisable Goods; CenVAT; Union Government.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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