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Revenue Implications of GST and Estimation of Revenue Neutral Rate: A State Wise Analysis
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Report submitted to the Empowered Committee of State Finance MinistersAuthors
R. Kavita Rao, Pinaki Chakraborty,Abstract
The study was undertaken at the request of the Empowered Committee of State Finance Ministers to assess the state specific GST tax base and corresponding revenue neutral rates. As a part of this study, statewise possible revenue loss/gain in the event of introduction of GST was also done.