Delhi’s VAT Department- Mixed Results and Lessons for GST

Garg, Rahul (2009): Delhi’s VAT Department- Mixed Results and Lessons for GST. Published in: Delhi Citizen Handbook 2009 (2009): pp. 317-327.

Abstract

The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India. Like its predecessor, VAT is implemented at the state level and applies to all goods traded within the state. The Delhi Value Added Tax Act was passed on 2004 and there were follow-up Rules in 2005. The new consumption tax system was finally put in force from 1 April 2005 in Delhi, along with 20 other states. Delhi VAT Act replaces the old Delhi Sales Tax Act, Delhi Sales Tax on Works Contract Act, Delhi Sales Tax on Right to use goods Act and Delhi Sales Tax on entry of motor vehicles. The Department of Trade and Taxes is the state department in charge of all matters related to VAT administration.

• Item Type: MPRA Paper
• Language: English
• Keywords: VAT; GST; Delhi; India
• Subjects: K - Law and Economics > K3 - Other Substantive Areas of Law > K34 - Tax Law; H - Public Economics > H2 - Taxation, Subsidies, and Revenue

References

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OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues . Paris: OECD.

Roy, Shubhajit . 2005. Traders Flood VAT Helpline with Questions. Delhi Express, 7.

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Sharma, Chanchal Kumar. 2005. Implementing VAT in India: Implications for Federal Polity. Indian Journal of Political Science, LXVI (4): 915-934.

Subramanian, Samanth . 2009. VAT’s uneven show sets the stage for GST. Hindustan Times Mint. 29 June.