About the Book
This book is an exhaustive commentary on the GST structure proposed to be implemented in India with effect from 1 April 2017. It provides a comparative analysis of the Indian GST framework and the international best practices and principles of taxation discussed extensively in the OECD’s International GST/VAT Guidelines.
It seeks to enable the reader to have a complete understanding of the upcoming GST regime in India and further appreciate the alignment of India’s tax system with international best practices and other GST/VAT implementing countries.
Exhaustive commentary on the proposed GST structure;
Comparative analysis of the Indian GST framework with the international best practices;
Elucidation on principles of taxation discussed in OECD’s International GST/ VAT Guidelines
Highlighting role of technology in GST implementation – focus on making systems GST compliant
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