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What is VAT in India: Framework and Reforms about?

This document provides an overview of value-added tax (VAT) in India, including its conceptual framework and history. It discusses how VAT originated in Europe in the early 20th century and was gradually adopted worldwide. VAT was introduced in India through tax reforms starting in the 1980s to replace sales tax and avoid double taxation. The key features and implementation of VAT in India involved various committees and amendments. VAT is now an important part of India

Author

Ravi Gupta

Language

EN