An autonomous research institute under the Ministry of Finance

 

Revenue Implications of GST and Estimation of Revenue Neutral Rate: A State Wise Analysis

Publication date

Jan, 2013

Details

Report submitted to the Empowered Committee of State Finance Ministers

Authors

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.

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