https://www.taxtmi.com/article/detailed?id=684 Proposes a unified GST that subsumes all indirect taxes with uniform definitions, international classification, limited exemptions or a negative list, and administration by a common authority (including common registration, payment, returns, adjudication and appeals); if single GST is not immediately attainable, pursue constitutional amendments and a dual GST with common administration. Recommends interim alignment of excise/service tax, removal of overlapping service categories, strengthened grassroots administration, and targeted service tax reforms: time-bound clarifications, receiver registration thresholds, abolition of deemed services, single assessee payment code, exclusion of reimbursements, simplified export/import tests, streamlined refund procedures, and cenvat clarifications. en-us Wed, 17 Feb 2010 00:00:00 +0530 Wed, 04 Feb 2015 19:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=684 Proposes a unified GST that subsumes all indirect taxes with uniform definitions, international classification, limited exemptions or a negative list, and administration by a common authority (including common registration, payment, returns, adjudication and appeals); if single GST is not immediately attainable, pursue constitutional amendments and a dual GST with common administration. Recommends interim alignment of excise/service tax, removal of overlapping service categories, strengthened grassroots administration, and targeted service tax reforms: time-bound clarifications, receiver registration thresholds, abolition of deemed services, single assessee payment code, exclusion of reimbursements, simplified export/import tests, streamlined refund procedures, and cenvat clarifications. Articles Goods and Services Tax - GST Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=684