Sate level VAT in India: a study

Bibliographic Details
Other Authors: Professional Education Committee, Fiscal Laws Commitee
Format: Book
Published: New Delhi Indian institute of Chartered Accountants of India 2005.
Subjects:
Table of Contents:
  • Backdrop for the state -level VAT in India Structure of commodity taxes in India Present system of sales tax - an assessment Taxonomy of VAT Input tax credit Input tax credit - capital goods Input tax credit on opening stock Tax invoices Tax rates under VAT Small dealers and composition scheme Audit under VAT Sales tax incentives and VAT VAT and works contract VAT and lease transactions VAT and hire purchase transactions Withholding tax (T.D.S.) VAT and central sales tax Computation of VAT - some illustrations