Agogo Mawli (Mat 2014) studied, “Goods and Service Tax-An Appraisal ” and found that

GST is not good for low-income countries and does not provide broad based growth to poor
countries. If still these countries want to implement GST then the rate of GST should be less
than 10% for growth.

Dr. R. Vasanthagopal (2011) Studied and found a balance in conflicting interests of various
stakeholders with the implication of the constitutional amendment.

Ehtisham Ahmed and Satya Poddar (2009) studied, “Goods and Service Tax Reforms
Intergovernmental Consideration in India” and found that GST introduction will provide
simplier and transparent tax system with increase in ouput and productivity of economy in
India. But the benefits of GST are critically dependant on regional design of GST.

Nitin Kumar (2014) studied, “Goods and Service Tax- A Way Forward” and concluded that
implementation of GST in India help in removing economic distortion by current by indirect
tax system and expected to encourage unbiased tax structure which is indifferent to
geographical locations.

Pinki, Supriya Kamma and Richa Verma (July 2014) studied, “Goods and Servicve Tax-
Panacea For Indirect Tax System in India” and concluded that the new NDS government iin
India is positive towards implementation of GST and it is beneficial for central government,
state government and as well as for consumers in long run if its implementation is backed
by strong IT infrastructure.

Ahmad, E., & Poddar, S. (2009), GST remorms and inter-governmental Considerations in
India, in their working papers have given a detailed explaination about the shortcomings of
the current tax regime and the objectives of the tax reform. Besides these it also gave
options for Centre and Statw GST. It threw light on the tax base and tax rates for various
sectors. It conducted by giving means of harmonizing taxes and ways of administering them.

Kumar, N. (2014), Goods and Services tax in India: a way forward, presented the
background, salient features and the impact of GST in the present tax scenario in India. It
also highlighted the benefits to various shareholders.
The constitution (122nd Amendment) , Bill 2014 (GST) share the behind GST is to subsume
all existing indirect taxes under one tax which will be levied on Goods and Services. This
shall intend to harmonize the tax system across the country.

Girish Garg, (2014) studied and found that GST is the most analytical step towards the
comprehensive indirect tax reforms in our country.

Kumawat, Pallawal (2015), Emergence of Goods and Service tax (GST) in India, paper also
presented the background, sallient features and the impact of GST in the present tax
scenario in India. It also gave details of the taxes2 that will be subsumed with the
implementation of GST.

Raman s (2010), Migration to GST: Preparedness and level of knowledge, Understanding,

Application and Skills of Human Resources in the Government and the Industry. In this
paper the author has conducted a primary research to know the opinions or the suggestion
of the top officials, middle level tax officials, department staff, trade and industry,
professionals and general public. And the author also discuss about GST in different
countries, recent developments in GST.

IANS (Indo Asian News Service) (2014) points out that the final consumer wil bear only GST
charged by the last dealer in the supply chain with the set off benefits at all previous stages.

Kellar (2009) analyses that GST will bring a qualitative change in the tax system by
redistributing tax burden equitably, boosts GDP in the long run through cost reduction and
it will be successful if taken in similar fashion at both centre and state.

According to Sharma and Neha (2014) GST is a better approach of charging tax on Goods as
well as Services to solve the existing problem of tax evasion, distortion and cascading effect
which can be minimised through this and broaden tax base structure increasing tax
revenues which may be used for the growth of the nation.