Munich Personal RePEc Archive

Goods and Services Tax and Kerala Economy

Kumar, Dr.B.Pradeep and Ramya, Dr.R (2017): Goods and Services Tax and Kerala Economy. Forthcoming in:

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Abstract

GST has become a reality in India. GST is a comprehensive tax regime which heralds not only the dawn of a new era in the tax realm of the country, but also it ushers in a ‘behavioural change’ in the transactions that happen in the economy. Many countries have embraced GST as an efficient and profitable indirect tax system. GST bestows many benefits on economies in the form increasing indirect tax proceeds and enhancing the efficiency in economic activities. This paper discusses the pros and cons of implementing GST in India with special emphasis on Kerala Economy.

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