ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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What Ails the Implementation of the Goods and Services Tax?

Since the Goods and Services Tax cannot be implemented by 1 April 2016, there is a strong case to implement a central GST from that date by merging the excise and service tax regimes. Such an integrated framework will not require any major legislative change; it will demonstrate the central government's commitment to the GST, and give confidence to trade and industry.



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