Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Asia and Pacific Dept
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 06 August 2018
Keywords: Consumption taxes, Fiscal rules, Foreign direct investment, Resource allocation, Labor market reforms, Agricultural sector, Selected issues
This Selected Issues paper discusses various aspects of goods and service tax (GST) on India's tax policy. Dual rate structure with a low standard rate and an additional higher rate on select items can be progressi...