Indian Journal of Finance

Open Access Open Access  Restricted Access Subscription Access

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

   Subscribe/Renew Journal


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.
User
Subscription Login to verify subscription
Notifications
Font Size

Abstract Views: 168

PDF Views: 0




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

Abstract Views: 168  |  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.