Indian Journal of Finance

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VAT Divergence in India: An Analytical Study of its Impact in Punjab


Affiliations
1 Lecturer, Guru Nanak Dev University College, Jalandhar, Punjab, India
2 Head of Department(Commerce), St. Soldier College, Jalandhar, Punjab, India

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This paper evaluates the effect of VAT regime which was implemented in India to bring uniformity and balanced economic development. VAT divergence still existing intra-state and inter-state. The study highlights the terror of VAT inconsistency having varied product rates resulting in industrial migration from high VAT states to low VAT states/non-VAT states.
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  • VAT Divergence in India: An Analytical Study of its Impact in Punjab

Abstract Views: 175  |  PDF Views: 0

Authors

Tejwant Singh Bagga
Lecturer, Guru Nanak Dev University College, Jalandhar, Punjab, India
Prof. Sunil K. Arora
Head of Department(Commerce), St. Soldier College, Jalandhar, Punjab, India

Abstract


This paper evaluates the effect of VAT regime which was implemented in India to bring uniformity and balanced economic development. VAT divergence still existing intra-state and inter-state. The study highlights the terror of VAT inconsistency having varied product rates resulting in industrial migration from high VAT states to low VAT states/non-VAT states.