GST: As legal battles loom

Compliance requirements, valuation, input tax credit transfers are likely to lead to tax litigation, says Sayan Ghosal. Two months after coming into effect, India’s new indirect tax has......

How the 'mother of all tax reforms' actually evolved

The story of India’s fledgling indirect tax regime goes back a long way before 2000. In its essence, GST is a national level system of value added taxation of goods and services, says Shankar......

Tracing GST's evolution as an idea

Reform ideas do not occur overnight and evolve over the years, says M Govinda Rao. Now that the goods and services tax (GST) Constitution amendment Bill has been passed by the Rajya Sabha,......

7 ways GST affects India's infrastructure sector

There are both positive and negative impacts of the tax, but the net result for India's infrastructure sector is advantageous, says Vinayak Chatterjee. This is GST (goods and services tax) season;......