Saturday, 17 January 2015

Book on GST by ICAI - "Background Material on GST"

The Institute of Chartered Accountants of India - ICAI, with a view to update the members and other stakeholder about GST, has launched a Background Material on GST. The material covers various topics like concept of GST, its pros and cons, its feasibility & impact in India, challenges for Indian economy, GST in other countries etc. It is an all-inclusive material, which would provide an insight to the basic concepts of proposed GST regime. You can download the Background Material on GST from Knowledge Portal of ICAI, which is also available on the following link:Download GST Book -

We would further like to inform you that you may purchase “Background Material on GST” and get it delivered by courier by visiting the following link:

Contents of Background Material on GST - ICAI
Contents of Background Material on GST - ICAI

SectionDescriptionPage No
A-1Indirect Tax Structure in India – An Introduction 1
A-2What is GST, How it Works & its Advantages 15
A-3Models of GST 20
A-4Expected Model of GST in India 27
A-5Revenue Neutral Rate (RNR) 38
A-6Taxes/Duties to be Subsumed in GST 42
A-7Inter-State Transactions and GST 44
A-8Present Taxation vs. GST 57
A-9Roadmap to GST in India 61
A-10Challenges before the Government & Transitional Issues 69
A-11Impact on Key Industries/Sectors 77
A-12Expectations of Industry from GST 88
A-13GST in other Countries 95
A-14GST- Role of Chartered Accountants 103
B-1Working Paper [No. 1/2009-DEA] on Goods & Services Tax 106
B-2ICAI’S Concept Paper - GST Model for India – Suggestions 158
B-3Relevant Articles of the Constitution of India 169
B-4Entries in Schedule VII to the Constitution of India 178
C-1First Discussion Paper on Goods and Services Tax in India 184
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