00936pab a2200157 454500 180718b2006 xxu||||| |||| 00| 0 eng d Bagchi, Amaresh Towards GST: choices and trade-offs 2006 p.1314-317. 8 Apr What kind of Goods and Services Tax is under contemplation? Will it only replace CENVAT and the service taxes levied by the centre, leaving, the state VATs untouched? Or will it also displace the VATs now being levied by the States? These are important issues which have a vital bearing not only on the shape of trade taxation in the country but also on the federal structure of the polity envisaged in the Constitution and call for a more careful consideration than has taken place, so that choices are made with a clear-eyed view of the trade-offs. - Reproduced. Taxation Economic and Political Weekly 69346 69346 69346 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 41, Issue no: 14 AR69802 2018-07-19 2018-07-19 AR