000			00936pab a2200157 454500
008			180718b2006 xxu||||| |||| 00| 0 eng d
100			_aBagchi, Amaresh
245			_aTowards GST: choices and trade-offs
260			_c2006
300			_ap.1314-317.
362			_a8 Apr
520			_aWhat 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.
650			_aTaxation
773			_aEconomic and Political Weekly
909			_a69346
999			_c69346 _d69346