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  <titleInfo>
    <title>GST and its aftermath</title>
    <subTitle>is consumer really the king?</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Bhattacharjee, Govind</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Bhattacharya, Debasis</namePart>
    <namePart type="date">1967-</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">cau</placeTerm>
    </place>
    <dateIssued encoding="marc">2018</dateIssued>
    <edition>First Edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xx, 219 pages ; 22 cm</extent>
  </physicalDescription>
  <tableOfContents>Another freedom at midnight -- At the end of a long journey -- Insights from the travails of other pioneers -- Overcoming hurdles and challenges -- Good bye to tax terrorism -- Voice of the people -- Index -- About the author.</tableOfContents>
  <note type="statement of responsibility">Govind Bhattacharjee, Debasis Bhattacharya.</note>
  <note>GST and Its Aftermath: Is Consumer Really the King? takes a close look at the ongoing debate on the indirect tax reform initiative in India. It explains in simple, layperson parlance the complex structure of indirect taxation in India—both in the past and in the present—and sheds light on the various dimensions of the tax system and how it affects all our lives. This thought-provoking assessment of GST presents the ideas and concepts that gave birth to this new system of taxation and discusses its immediate implications on the Indian economy. 

Just as GST is meant to empower consumers, this book is designed to empower citizens!</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Value-added tax</topic>
    <geographic>India</geographic>
  </subject>
  <classification authority="ddc" edition="23">336.2/7140954 BHA</classification>
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    <titleInfo>
      <title>GST and its aftermath</title>
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    <name>
      <namePart>Bhattacharjee, Govind, author.</namePart>
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    <originInfo>
      <publisher>Thousand Oaks : SAGE Publications India Pvt Ltd, [2018]</publisher>
      <edition>First Edition.</edition>
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    <identifier type="local">(DLC) 2018010930</identifier>
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  <identifier type="isbn">9789352806478</identifier>
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