Need for artificial definitions in fiscal economics

If the definition in the market parlance is uncertain or non-existent, then the definition in the scientific book will apply

Sukumar Mukhopadhyay 

Sukumar Mukhopadhyay

With GST coming, we had hoped that controversies of classification and problems of interpretation would vanish or get substantially reduced. Unfortunately, that is not to be. Sev­e­ral rates of duty namely 5 per cent, 12 per cent, 18 per cent and 28 per cent will keep the flags flying for taxpayers and lawyers who want to pay less duty.

Particularly the rates 12 per cent and 18 per cent will be most controversial. Since we have to use the big fat Central Excise Tariff renamed as GST Tariff, all the notes at the be­ginning of the tariff will still be valid. Chapters on Paper ...

Note: Subscription will be auto renewed, you may cancel any time in the future without any questions asked.

Total Amount
Rs. 149.00
Requires personal information

What you get?

ON BUSINESS STANDARD DIGITAL

  • Unlimited access to all the content on any device through browser or app.
  • Exclusive content, features, opinions and comment – hand-picked by our editors, just for you.
  • Pick 5 of your favourite companies. Get a daily email with all the news updates on them.
  • Track the industry of your choice with a daily newsletter specific to that industry.
  • Stay on top of your investments. Track stock prices in your portfolio.
  • 18 years of archival data.
  • Requires you to share personal information like date of birth, income, location amongst other fields. This information alongwith your contact information will be shared with the partners associated with this program, who contribute towards subsidizing the offer. By subscribing to this product you acknowledge and accept that our Partners may choose to contact you with offers of their products and services.
  • This is an optional offer - Not comfortable with sharing personal data - please opt for the full price offer which requires you to share minimal information
First Published: Sun, August 05 2018. 21:19 IST