Goods and Services Tax for India

Kavita Rao ()

Working Papers from eSocialSciences

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]

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. (search for similar items in EconPapers)
Date: 2009-06
New Economics Papers: this item is included in nep-cwa and nep-dev
Note: Institutional Papers
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Citations: View citations in EconPapers (3)

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Working Paper: Goods and Services Tax for India (2008)
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