- Author(s): Tarun Jain
- Publisher: Eastern Book Company
- Edition: 1 Ed 2018
- ISBN 13 9789387487673
- Approx. Pages 694 + Contents
- Format Hardbound
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
The amendment of the Constitution of India and thereupon the enactment of the legislations to effectuate a common "Goods and Services Tax" ("GST") has been dubbed as the biggest ever tax-reform in India. While the Constitution was amended in the year 2016 and the relevant legislations have been enacted in the year 2017, the seeds of this reform were sown long back and it has taken an effort of a large section of diverse groups, including Governments, for a period running into more than a decade to become a reality. The changes carried out in the existing constitutional structure are also monumental, in all senses unprecedented and in a wide variety of ways. To illustrate just one aspect which marks GST as a tectonic shift in constitutional, legal and fiscal spaces alike, GST gives life to a hitherto largely neglected specie of federal governance world over when it occasions the movement of the world's largest democracy on the path of cooperative federalism. There is acute shortage of scholarly analysis of this facet and particularly in the context of cooperative federalism in fiscal space. World over no country has ever experimented, at this scale, with shared excise and implementation of fiscal powers by the federal and provincial units. Undeterred, India has moved on this experiment which on a pragmatic plane inter alia carries the potential to influence the consumption pattern of each and every individual in the country. The success of this regime hinges upon a delicate balance constantly required to be maintained by both the federal and provincial units, aligning their policy and actions to the last detail. The ground implementation of GST on this count alone, therefore, provides for an intriguing space for constitutional and administrative law experts.
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Contents
Part 1 : Introductory
Part 2 : Constitution (One Hundred and first Amendment) Act, 2016
Part 3 : Salient Features and Conceptual Foundations of GST
Part 4 : Appendix
Subject index
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Author Details
Tarun Jain
Foreword by
Justice. S.B. Sinha