This book explains and examines various aspects of GST, in
simple, lucid and non technical language for the benefit of a cross section of
readers including teachers and students of economics, commerce, law, public
administration, business management and chartered accountancy. It will also
serve the needs of legislators, business executive, entrepreneurs and investors
and other interested in understanding the basics of GST. The book is organized
into two parts. Part I contains taxation of goods and services in India prior
to the introduction of GST, Part II contains structure, administration and
implications of GST.
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