Tag: tax reforms
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Tax Reformation in India: An Analysis
By Syashu Pesswani, University of Petroleum and Energy Studies, Dehradun. President Pranab Mukherjee, with the press of a button at the midnight of July 1, 2017 in the Parliament’s Central Hall of India, switched to GST, the single biggest reform undertaken by the country in its 70 years of independence. It is basically established to subsume various…
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Constitutional Amendment Bill, 2014: GST
By Poonam Bera, Army Institute of Law, Mohali. After a prolonged delay, Goods and Service Tax (122nd Constitutional Amendment) Bill, 2014 has introduced in lower house of parliament on 19th December, 2014. It is regarded as one of the biggest tax reforms since 1947 and is targeted to be implemented by April 2016[i]. GST regime…