National and sub-national VATs: a road map for India
By: Purohit, Mahesh C.
Material type:
ArticlePublisher: 2001Description: p.757-72.Subject(s): Taxation - India | Taxation
In:
Economic and Political WeeklySummary: India's unique indirect tax system with the central government imposing a broad spectrum of excise duties on production and manufacture, and the states assigned the power to levy sales tax on consumption and on services has meant that the adoption of a European-style VAT has been slow in India. This paper examines the problems and prospects of introducing VAT taking account of the experience of states' experiments in adopting VAT in some form or other. - Reproduced
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Indian Institute of Public Administration | Volume no: 36, Issue no: 9 | Available | AR48233 |
India's unique indirect tax system with the central government imposing a broad spectrum of excise duties on production and manufacture, and the states assigned the power to levy sales tax on consumption and on services has meant that the adoption of a European-style VAT has been slow in India. This paper examines the problems and prospects of introducing VAT taking account of the experience of states' experiments in adopting VAT in some form or other. - Reproduced
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