{ "item_title" : "GST Reforms and Inclusive Sectoral Transformation", "item_author" : [" P. Ravichandran "], "item_description" : "GST Reforms and Inclusive Sectoral Transformation: Pathways to Viksit Bharat @ 2047 compiles 14 research papers examining the design, performance, and socio-economic impact of India's Goods and Services Tax nearly a decade after its introduction. Framed around the evolution toward GST 2.0 and the national goal of Viksit Bharat @ 2047, the volume analyzes how rate rationalization, digital compliance (including e-invoicing and e-way bills), and fiscal federalism influence revenue generation and economic growth. The chapters provide empirical assessments across diverse sectors, including agriculture, food processing value chains, rural industries, MSMEs, e-commerce, logistics, and cosmetics, alongside studies on women's entrepreneurship and environmental stewardship. While recognizing key gains in transparency and formalization, the contributors highlight challenges such as compliance burdens on small enterprises, transitional frictions, and state finances. The book delivers actionable policy recommendations to foster predictable, equitable, and sustainable sectoral development", "item_img_path" : "https://covers3.booksamillion.com/covers/bam/6/63/052/471/6630524713_b.jpg", "price_data" : { "retail_price" : "87.00", "online_price" : "87.00", "our_price" : "87.00", "club_price" : "87.00", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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