May 21, 2024
The Value Added Tax (VAT) has become the predominant form of indirect taxation across the globe besides being a major source of fiscal revenue...
Retd. Chairman, Central Board of Indirect Taxes & Customs
Retd. Principal Commissioner of Customs
The Goods and Services Tax (GST) has been one of the most instrumental economic policies of the past decade. In this two-part case study, Vivek Johri (Retd. Chairman, Central Board of Indirect Taxes & Customs) and Vijay Singh Chauhan (Retd. Principal Commissioner of Customs) take an in-depth look at India’s experiment with GST. This is the first part.