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