ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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A Road Map for India

National and Sub-National VATs

India's unique indirect tax system with the central government imposing a broad spectrum of excise duties on production and manufacture, and the states assigned the power to levy sales tax on consumption and on services has meant that the adoption of a European-style VAT has been slow in India. This paper examines the problems and prospects of introducing VAT taking account of the experience of states' experiments in adopting VAT in some form or other.

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