GST and the Paradigm Shift: A Peripheral View
Journal Title: VISION: Journal of Indian Taxation - Year 2017, Vol 4, Issue 1
Abstract
The Goods and Services Tax (GST) has been touted as the single biggest tax reform in the Republic of India. The GST Act proposes to replace all the indirect taxes with a single GST. The profound positive impact of the Act has been reflected in many works in literature. However, the Act has also been criticised for its complex and retrospective nature. The current academic papers on GST are mainly focused on the brighter side of it and very few of them have provided an all-encompassing picture of the Act. In this backdrop, the present article attempts to highlight the benefits and concerns related to this Act by taking cues mainly from the write-ups published in the newspapers as well as academic works.
Authors and Affiliations
Priyakrushna Mohanty, Anu Chandran
Keywords
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- EP ID EP623226
- DOI 10.17492/vision.v4i01.9993
- Views 280
- Downloads 0
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