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 - http://ge.tt/6e41dk82

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:
http://www.icai.org/publications.html?bookcid=25&bpg=1

Contents of Background Material on GST - ICAI

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