GST and Its Aftermath: Is Consumer Really the King?


Authors: Govind Bhattacharjee, Debasis Bhattacharya

9789352806478 | PB | pp. 244 | 2018 | SAGE Select

This book examines the ideas and concepts which gave birth to GST and it’s impact on the Indian population.

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GST and Its Aftermath: Is Consumer Really the King? takes a close look at the ongoing debate on the indirect tax reform initiative in India. It explains in simple, layperson parlance the complex structure of indirect taxation in India – both in the past and present – and sheds light on the various dimensions of the tax system and how it affects all our lives. This thought-provoking assessment of GST presents the ideas and concepts that gave birth to this new system of taxation and discusses its immediate implications on the Indian economy.

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Govind Bhattacharjee, Debasis Bhattacharya







Year of Publishing:



SAGE Select





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About the Contributors

Govind Bhattacharjee is a civil service officer currently working as Director General at the office of the Comptroller and Auditor General (CAG) of India in New Delhi. During his more than three-decade-long service career, he has held many important positions in India and abroad. Bhattacharjee is a prolific writer on a wide variety of subjects ranging from physics to economics.

Debasis Bhattacharya is an academician and currently a senior faculty member at Amity Business School, Amity University, Gurgaon. He is a member of the Centre for BRICS Studies, a Centre of Excellence in the university. Bhattacharya received his doctorate in political science from the University of Oregon, USA. He received his MA in international studies from the Josef Korbel School of International Studies, University of Denver, USA, and MA in economics from Delhi School of Economics, University of Delhi, India. He has 18 years of teaching and research experience in India and the USA.


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