| 000 -LEADER |
|---|
| fixed length control field |
00920nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
241125b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Yadav, N.P. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Tax policy reforms in India in 21st century: A study of goods and services tax |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Bihar Journal of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
14(2), Jul-Dec, 2017: p.70-76 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
After much hue and cry, the historic tax reform named goods and services tax has been brought into being in 2017 though 101st constitutional amendment acts. The tax intends to subsume several direct taxes into one for the smooth flow of market transitions, relieve the consumer of extra tax burden and accolade the economic growth of the country. – Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax reforms, GST, Indian federalism, Operative aspects, GST council. |
| 9 (RLIN) |
49070 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Bihar Journal of Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
