Goods & Services Tax (GST) in India: Recent Reforms; Tax Harmonization & Creation of Common Market in a Federal Polity; Excise Duties; Sales Tax; Value Added Tax (VAT); Services Tax; Customs Duties; Towards National Level Goods & Services Tax (GST); Tax Administration under GST; GST in Canada; Bibliography Index.

About the Author

Dr. B. Viswanathan is currently Additional Director (Monitoring) in the Special Programme Implementation Department, Secretariat, Government of Tamil Nadu, Chennai. He received his B.Sc. and M.Sc. degrees in Statistics from the Universities of Madras and Bharatiyar in 1983 and 1985 respectively. He obtained his M.A. (Economics) degree from Annamalai University in 1997 and Ph.D. (Economics) from Bharatiyar University in 2007. Dr. Viswanathan joined the Tamil Nadu Statistical Service in 1994 as Assistant Director of Statistics. He has served in the Department of Commercial Taxes and State Planning Commission, Government of Tamil Nadu in various capacities. His areas of research interest include indirect taxes, Centre-State financial relations and planning.

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About the Author