GST Reforms and Intergovernmental Considerations in India

Satya Poddar and Ehtisham Ahmad

Working Papers from eSocialSciences

Abstract: This paper reviews the replacement of the state sales taxes by the Value Added Tax in 2005 marked a significant step forward in the reform of domestic trade taxes in India. Implemented under the leadership of Dr. Asim Dasgupta, Chairman, Empowered Committee of State Finance Ministers, it addressed the distortions and complexities associated with the levy of tax at the first point of sale under the erstwhile system and resulted in a major simplification of the rate structure and broadening of the tax base.

Keywords: GST; reforms; intergovernmental; India; taxes; value added tax; trade; tax structure. (search for similar items in EconPapers)
Date: 2015-05
Note: Institutional Papers
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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