ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Issues in the Introduction of Goods and Services Tax

This article proposes a road map for administrative changes in the implementation of the goods and services tax, keeping in mind taxpayer convenience and the need to have the least possible compliance cost. It makes a case for assigning specific tasks to the centre and the states, and for constituting a statutory body such as a GST Council of India.



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