{
  "title": "India: Selected Issues",
  "publication": "IMF Staff Country Reports, August 6, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/08/06/india-selected-issues-46156",
  "canonical": "https://www.imf.org/en/publications/cr/issues/2018/08/06/india-selected-issues-46156",
  "overlayPath": "/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/index.md",
  "summary": "This Selected Issues paper discusses various aspects of goods and service tax (GST) on India’s tax policy. Dual rate structure with a low standard rate and an additional higher rate on select items can be progressive and preserve revenue neutrality, while streamlining exemptions would further contri",
  "sections": [
    {
      "heading": "Goods and Services Tax (GST) design and progressivity",
      "content": "- Dual rate structure with a low standard rate and an additional higher rate on select items can be progressive and preserve revenue neutrality.\n- Streamlining exemptions would further contribute to progressivity and reduce compliance and administrative costs.\n- Simplifying the GST is possible without imposing a significantly higher burden on the poor.\n- Streamlined rates would also weaken incentives to lobby for lower rates."
    },
    {
      "heading": "Compliance and administrative costs",
      "content": "- There are likely significant benefits from lower costs of compliance and administration associated with GST simplification.\n- The literature on value added tax (VAT) compliance costs shows broad variation across countries; however, there is a consensus that compliance costs are regressive and administrative costs increase with complexity.\n- While evidence on India is nascent and remains to be assessed as experience with the GST is gained, anecdotal evidence from large firms indicates sizable increases in costs, which may be even more burdensome for smaller firms."
    },
    {
      "heading": "Key statistics and publication metadata",
      "content": "- Pages: 45\n- Volume: 2018\n- Issue: 255\n- Series: Country Report No. 2018/255\n- DOI: https://doi.org/10.5089/9781484373200.002\n- ISBN: 9781484373200\n- ISSN: 1934-7685\n\nInternational Monetary Fund. Asia and Pacific Dept \"India: Selected Issues\", IMF Staff Country Reports 2018, 255 (2018).\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/index.md)",
    "[Structured JSON version](/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/index.json)",
    "[Bundle manifest](/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/bundle-manifest.json)",
    "Published: August 6, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484373200.002",
    "Dual rate structure with a low standard rate and an additional higher rate on select items can be progressive and preserve revenue neutrality.",
    "Streamlining exemptions would further contribute to progressivity and reduce compliance and administrative costs.",
    "Simplifying the GST is possible without imposing a significantly higher burden on the poor.",
    "Streamlined rates would also weaken incentives to lobby for lower rates.",
    "There are likely significant benefits from lower costs of compliance and administration associated with GST simplification.",
    "The literature on value added tax (VAT) compliance costs shows broad variation across countries; however, there is a consensus that compliance costs are regressive and administrative costs increase with complexity.",
    "While evidence on India is nascent and remains to be assessed as experience with the GST is gained, anecdotal evidence from large firms indicates sizable increases in costs, which may be even more burdensome for smaller firms.",
    "Pages: 45",
    "Volume: 2018",
    "Issue: 255",
    "Series: Country Report No. 2018/255",
    "DOI: https://doi.org/10.5089/9781484373200.002",
    "ISBN: 9781484373200",
    "ISSN: 1934-7685",
    "**Country Report**"
  ],
  "related": [
    {
      "title": "Country Report",
      "role": "report",
      "sourceUrl": "https://www.imf.org/-/media/files/publications/cr/2018/cr18255.pdf",
      "summary": {
        "path": "/-/media/files/publications/cr/2018/cr18255.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/files/publications/cr/2018/cr18255.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/index.md",
    "json": "/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/index.json",
    "bundleManifest": "/en/publications/cr/issues/2018/08/06/india-selected-issues-46156/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-12T22:40:17.699Z"
}