GST and Fiscal Federalism in India

The present book is basically descriptive in nature with analytical and normative comments at some places. This book explains various aspects of GST, in simple, lucid and non-technical language, to a cross section of readers including teachers and students of economics, commerce, law, public administration, business management, and chartered accountancy. This book contains 29 chapters organised into 4 parts. Part I Taxation of Goods and Services in India Prior to the Introduction of GST, Part II Early Thoughts and Preparations for GST, Part III Structure, Administration and Implications of GST, and Part IV Centre State Fiscal Relations and GST. This book incorporates the GST Law as applicable as on July 1st, 2018.