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Improving the GST regime: What India can learn from island nation Singapore

Not the city state's single-rate GST structure, but its system of advance announcement of rates deserves emulation

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A K Bhattacharya
On February 19, 2018, the Singapore government announced that it would raise the rate of the Goods and Services Tax (GST) from 7 per cent to 9 per cent. This will be the fourth increase after the GST was introduced there in 1994 at 3 per cent and the last increase was in 2007, when it went up from 5 to 7 per cent. The reason cited for the latest proposal for an increase was to help the government raise resources and enhance outlays for health care, infrastructure and security. 

Why this announcement should interest the Narendra Modi government and
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