Contents

pp v-vi

List of Figures

pp vii-viii

List of Tables

pp ix-x

Acknowledgements

pp xi-xii

List of Abbreviations

pp xiii-xvi

Introduction

pp 1-4

Part I - Genesis and Evolution of GST in India

pp 5-6

1 - Decades of Indirect Tax Reforms in India: A Journey towards Goods and Services Tax (GST)

pp 7-35

2 - Towards GST: Choices and Trade-offs

pp 36-44

3 - Goods and Services Tax: The Thirteenth Finance Commission and the Way Forward

pp 45-59

4 - Present State of Goods and Services Tax (GST) Reform in India

pp 60-88

Part II - Revenue Neutrality of GST

pp 89-90

5 - Estimation of Revenue Neutral Rates for Goods and Services Tax in India

pp 91-110

6 - New Assumptions, New Estimates: Scrutinising a New Report on Revenue Neutral Rate

pp 111-119

7 - Exploring Policy Options to Include Petroleum, Natural Gas and Electricity under the Goods and Services Tax (GST) Regime in India

pp 120-146

Part III - GST Administration and Possible Impacts of GST on Indian Economy

pp 147-148

8 - Administration of GST: Can We Continue with Present Structures?

pp 149-165

9 - Goods and Services Tax: Performance and Progress

pp 166-181

Conclusion: Impact of GST and What Might Happen

pp 182-196

Index

pp 197-200