Browsing Working Papers by Subject "GST"

Now showing items 1-3 of 3

    • Does GST in India hurt producing regions? A new estimate of the tax base under GST of select states 

      Morris, Sebastian; Pandey, Ajay; Agarwalla, Sobhesh Kumar; Agarwalla, Astha (Indian Institute of Management Ahmedabad, 2019)
      GST as introduced in India being a destination based tax, does not encourage regions to vigorously promote manufacturing and tradable services industries. Being in the midst of its economic transformation, and given the ...

    • Goods and services tax: the introduction process 

      Raghuram, G.; Deepa, K. S. (Indian Institute of Management Ahmedabad, 2015)
      This paper focuses on the process of introducing the Goods and Services Tax (GST), bringing out the perspectives of different stakeholders and the contentious issues. The GST was expected to subsume a variety of taxes and ...

    • Impact of the proposed GST on the consumer price index in India 

      Morris, Sebastian; Pandey, Ajay; Agarwalla, Sobhesh Kumar; Agarwalla, Astha (Indian Institute of Management Ahmedabad, 2018)
      Fears that the movement to GST would add to inflation have been unfounded. In this study we ex-ante estimate the impact the movement to GST would have on inflation and show that it would be very marginal at best. The ...