Impact of VAT and GST on supply chains of garment retail sector (Record no. 12339)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00980npc a2200169Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | OM PRAKASH, C |
| 245 ## - TITLE STATEMENT | |
| Title | Impact of VAT and GST on supply chains of garment retail sector |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 105-112 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The 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 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | THANGAVEL, N |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15174 |
| Note | M |
| Host Itemnumber | 33549 |
| Host Biblionumber | 11224 |
| Title | Journal of Accounting and Finance |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.