000 | 00980npc a2200169Ia 4500 | ||
---|---|---|---|
008 | 140613s2013 xx 000 0 und d | ||
060 | _a336.2 | ||
100 | _aOM PRAKASH, C | ||
245 | _aImpact of VAT and GST on supply chains of garment retail sector | ||
260 | _c2013 | ||
300 | _a105-112 | ||
520 | _aThe industry was eagerly awaiting an act from the government to simplify the Value Added Tax (VAT) assessment process across the different state in India. This VAT system has been recently introduced and not yet implemented to its full impact. When fully implemented, it would have long lasting consequences on the way the supply chain is being developed. The current form of VAT encourages retail trade within a single state, with significant implications on the location of warehouse and accordingly transportation cost. | ||
653 | _aTAXATION | ||
700 | _aTHANGAVEL, N | ||
773 |
_oP15174 _nM _933549 _011224 _tJournal of Accounting and Finance |
||
942 |
_2ddc _cARTCL |
||
999 |
_c12339 _d12339 |