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Issues concerning goods and services tax in India (Record no. 217087)

MARC details
000 -LEADER
fixed length control field 01986nam a2200145Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260209120132.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Preethika Pilinja
245 #0 - TITLE STATEMENT
Title Issues concerning goods and services tax in India
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. BangaloreBangalore
Name of publisher, distributor, etc. NLSIU
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 93 p. ; 25 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note TABLE OF CONTENTS LIST OF PRIMARY SOURCES; RESEARCH METHODOLOGY; CHAPTER I; INTRODUCTION; CHAPTER II; AN OVERVIEW OF GST REGIME IN INDIA; 11.1 Contextualizing the idea of taxation; 11.2 Understanding the Concept of Goods and Services Tax; 11.3 Evolution of idea of GST; Development of the idea of Goods and Services Tax in India; Basic Features of GST; CHAPTER III; JUSTIFICATION FOR GST; Difficulties with the present system of indirect taxation; Why GST?; CHAPTER IV; CONSTITUNONAL BACKGROUND; Evolution of distribution of taxation powers; Constitutional Provisions relating to division of taxing powers; he Constitution (One Hundred and Fifteenth Amendment) Bill, 2011; Changes proposed by the Constitution 115th Amendment Bill, 2011; IV.5 Concerns that need to be addressed; CHAPTER V; GST AND CURRENT TAXATION REGIME; V.1 Service Tax; V.2 VAT; CHAPTER VI; DESIGN OF GOODS AND SERVICES TAX FOR INDIA; VI. 1 National VAT; VL2 State VAT; VL3 Dual VAT; VIA The choices and trade-offs for India; CHAPTER VII; INTER-STATE TRANSACTIONS OF GOODS AND SERVICES - IGST MODEL FOR INDIA 66; VII.1 Evolution of inter-state sales tax regime; VIL2 Modus Operandi of Inter-state Goods and Services Tax under GST Regime: VII .3 Issues with respect to the proposed model; TAX RATE AND BASE; VIII. 1 Tax Rate; VIIL2 Finalization of base year; VIIL3 Determination of tax rate; CHAPTER VIII; 111.4 Tax Base; 11 11.5 Threshold for tax; 11.6 Compensation Mechanism; CHAPTER IX; SUMMARY OF SUGGESTIONS AND CONCLUSION; BIOGRAPHY.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Justice S. Rajendra Babu - GuideJustice S. Rajendra Babu - Guide
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://dans.nls.ac.in/handle/123456789/1883">https://dans.nls.ac.in/handle/123456789/1883</a>
Holdings
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        . . 09.02.2026   LLM452 09.02.2026 09.02.2026 Dissertation