An autonomous research institute under the Ministry of Finance


Report on the Workshop on Value Added Tax

Publication date

Jan, 1999


Report submitted to the DFID, India and World Bank.


R. Kavita Rao and Pawan K. Aggarwal


There is an urgent need to evolve a trade tax system that promotes efficiency in production and consumption that allows the development of an Indian common market and does not impair the competitiveness of the domestic producers vis-a-vis their foreign counterparts. In this context, the Institute has been advocating replacement of the existing system of sales tax by a value added tax. A workshop on VAT was organized during July 26-28, 1999, with the support of DFID India and World Bank, to provide a forum for debate on the feasible design of VAT for the states of India. It was well attended, with participation from a large segment of state officials, officials from the Ministry of Finance and the Central Board of Excise and Customs (CBEC), representatives of trade and industry, and VAT experts from India and abroad. This report presents a brief summary of the deliberations at the workshop.

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