This comprehensive volume offers a detailed exploration into the Goods and Services Tax (GST) regime in India, combining academic rigor with practical insight. Designed for students, researchers, policymakers, and professionals, the book unfolds the structure, impact, and ongoing evolution of GST with clarity and depth.
The journey begins with Chapter 1: Introduction to GST, which lays the foundational understanding of the GST framework—its objectives, structure, implementation process, and implications for the Indian economy. This section sets the stage for a deeper inquiry into the topic.
Chapter 2: Literature Review presents a critical evaluation of existing academic and policy-related work on GST. It identifies knowledge gaps and highlights various perspectives that inform the study, creating a solid contextual base for original research.
In Chapter 3: Research Methodology, the book outlines the tools, techniques, and approaches adopted to investigate GST-related issues. This chapter elaborates on data sources, sample selection, and analytical frameworks, ensuring transparency and replicability of the study.
Chapter 4: Important Findings presents the key outcomes of the research, derived from data analysis and empirical observations. The insights are aimed at understanding the effectiveness and challenges of GST from a ground-level perspective.
Chapter 5: Conclusion & Suggestions summarizes the core findings, discusses their implications, and offers actionable recommendations for improving the GST system. This section is valuable for policymakers and institutions involved in tax reform.
The book concludes with a Bibliography section that lists all the sources referenced, ensuring academic integrity and offering further reading opportunities for interested scholars.
Whether you're new to GST or seeking deeper analytical perspectives, this book provides a structured and insightful guide to understanding one of India's most significant tax reforms.