Goods and Services Tax and Kerala Economy

Dr.B.Pradeep Kumar and Dr.R Ramya

MPRA Paper from University Library of Munich, Germany

Abstract: GST has become a reality in India. GST is a comprehensive tax regime which heralds not only the dawn of a new era in the tax realm of the country, but also it ushers in a ‘behavioural change’ in the transactions that happen in the economy. Many countries have embraced GST as an efficient and profitable indirect tax system. GST bestows many benefits on economies in the form increasing indirect tax proceeds and enhancing the efficiency in economic activities. This paper discusses the pros and cons of implementing GST in India with special emphasis on Kerala Economy.

Keywords: GST Council; SGST; CGST; IGST; Anti-Profiteering Authority; Input Tax Credit (ITC); GST Net Work (GSTN); GST Compliance Rating; GST Suvidha Providers; Place of Supply; Location of Supply; E-Way Bills; SGDP; Services; Dichotomized Tax System; Fiscal Federalism; Finance Commissions (search for similar items in EconPapers)
JEL-codes: H21 H26 H29 (search for similar items in EconPapers)
Date: 2017-07-08, Revised 2017-07-10
New Economics Papers: this item is included in nep-pbe and nep-pub
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