An autonomous research institute under the Ministry of Finance


Report on Reform of Inter-State Taxation in India

Publication date

Jan, 2000


Report submitted to the Ministry of Finance.


Ashok K. Lahiri


The project recommended a rational design for CST taking into consideration the issues of a com­mon market, efficiency, and inter-jurisdictional equity. The study included issues related to declared goods, consignment tax, and taxation of services.

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