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.
About the Author
This book is compiled by the Indirect Tax Team of Deloitte Touche Tohmatsu LLP.
Prashant Deshpande, Robert Tsang, Mausumi Saikia and Freya Ahuja conceptualized and coordinated the contents of the book. Prashant Deshpande, Robert Tsang and Yashodhan Parande reviewed and finalized the contents of the book.