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Goods and Services Tax and Kerala Economy

Author

Listed:
  • Kumar, Dr.B.Pradeep
  • Ramya, Dr.R

Abstract

GST has become a reality in India. GST is a comprehensive tax regime which heralds not only the dawn of a new era in the tax realm of the country, but also it ushers in a ‘behavioural change’ in the transactions that happen in the economy. Many countries have embraced GST as an efficient and profitable indirect tax system. GST bestows many benefits on economies in the form increasing indirect tax proceeds and enhancing the efficiency in economic activities. This paper discusses the pros and cons of implementing GST in India with special emphasis on Kerala Economy.

Suggested Citation

  • Kumar, Dr.B.Pradeep & Ramya, Dr.R, 2017. "Goods and Services Tax and Kerala Economy," MPRA Paper 80883, University Library of Munich, Germany, revised 10 Jul 2017.
    • Handle: RePEc:pra:mprapa:80883
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    File URL: https://mpra.ub.uni-muenchen.de/80883/1/MPRA_paper_80883.pdf
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    More about this item

    Keywords

    GST Council; SGST; CGST; IGST; Anti-Profiteering Authority; Input Tax Credit (ITC); GST Net Work (GSTN); GST Compliance Rating; GST Suvidha Providers; Place of Supply; Location of Supply; E-Way Bills; SGDP; Services; Dichotomized Tax System; Fiscal Federalism; Finance Commissions;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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