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India Needs GST: Politics over Economics

India Needs GST: Politics over Economics
Books from same Author: Abhishek A Rastogi
Books from same Publisher: Lexis Nexis

(80 Ratings)

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As India Inc. braces itself to step into the revolutionary GST regime, a deep deliberation and analysis on the impact of the new tax structure on various sectors of the economy becomes imperative. The fundamental reason for adopting the GST framework is to circumvent the current patchwork of indirect taxes that are partial and suffer from infirmities, mainly in the form of exemptions and multiple rates. The GST framework would open a window of opportunities as well as a Pandora’s Box of threats. This book apprises the readers of the strengths required to shield against possible impediments to their growth in such a changing tax environment. It successfully counsels the readers through all the nuances of the GST framework and analyses the impact on various sectors. This book also gives an insight into the broad contours of the GST. The book probes into the diverse impacts that variegated sectors may potentially have. The book also highlights the reports of the Joint Committee on business processes for GST with respect to payment, registration and refund processes. The intent of this consolidation is to assist the lawmakers and the industry in this regard. Accordingly, it provides excerpts and even references to the key statutes of different countries. 

Salient Features: 
● A Comprehensive Introduction to the GST Framework 
● Consolidates all the recent development in GST legal framework 
● Discuss concept of supply & valuation principles in GST framework 
● Highlights Industry wise flaws in existing Indirect tax system 
● Highlights judicial pronouncements which will remain valid in the proposed GST framework 
● Emphasize all 4 business processes in the proposed GST framework like Registration, Return, Refund & Records

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General Information
Author(s)Abhishek A Rastogi
PublisherLexis Nexis
Publish YearMarch 2016
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