Goods and Service Tax in India – Challenges and Opportunities

17 Pages Posted: 25 Sep 2010

Date Written: September 24, 2010

Abstract

In this article, I have started with the introduction, in general of GST and have tried to highlight the objectives the proposed GST is trying to achieve. Thereafter, I have discussed the possible challenges and threats; and then, opportunities that GST brings before us to strengthen our free market economy. As a part of challenges, I have also highlighted the current constitutional set up for power of states to levy tax and the possible amendments and reactions that may emanate in the future.

Keywords: India, Indirect Tax, GST, Goods and Service Tax, VAT, Service Tax, Taxation

JEL Classification: E62, H21, H22

Suggested Citation

Dahal, Rajib, Goods and Service Tax in India – Challenges and Opportunities (September 24, 2010). Available at SSRN: https://ssrn.com/abstract=1682260 or http://dx.doi.org/10.2139/ssrn.1682260

Rajib Dahal (Contact Author)

Supreme Court of Nepal ( email )

Kathmandu
Nepal

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