GST Unpacked: Beyond the Jargon
TCA Sharad Raghavan
2017
Westland
pp. 40
This short book covers the history of bringing GST in India, along with the key provisions of the taxation structure. It is of course useful for all Commerce teachers and students. But it is also a good read if you are generally interested in figuring out why the change was needed. The writing is simple and quite interesting. Examples are appropriately used to make the variables easily understandable. The one case of a toaster manufacturer/seller used repeatedly is quite useful, particularly for school teachers.
The book also offers a balanced approach in presenting the benefits as well as the drawbacks of the system. A fleeting comparison has also been made by systems in various countries across the world. The difficulty in getting the resolution passed by the parliament has also been touched upon. Overall it is a good read. How quick it is for you will depend on your existing knowledge of the subject. But beginning learners will not find it difficult.
TCA Sharad Raghavan
2017
Westland
pp. 40
This short book covers the history of bringing GST in India, along with the key provisions of the taxation structure. It is of course useful for all Commerce teachers and students. But it is also a good read if you are generally interested in figuring out why the change was needed. The writing is simple and quite interesting. Examples are appropriately used to make the variables easily understandable. The one case of a toaster manufacturer/seller used repeatedly is quite useful, particularly for school teachers.
The book also offers a balanced approach in presenting the benefits as well as the drawbacks of the system. A fleeting comparison has also been made by systems in various countries across the world. The difficulty in getting the resolution passed by the parliament has also been touched upon. Overall it is a good read. How quick it is for you will depend on your existing knowledge of the subject. But beginning learners will not find it difficult.