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Record W6911723885 · doi:10.5281/zenodo.13638342

Goods and service tax emplimantation in India

2024· article· en· W6911723885 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueZenodo (CERN European Organization for Nuclear Research) · 2024
Typearticle
Languageen
FieldSocial Sciences
TopicCyberloafing and Workplace Behavior
Canadian institutionsnot available
Fundersnot available
KeywordsIndirect taxGoods and servicesValue-added taxDirect taxAd valorem taxExciseTax reformTax credit

Abstract

fetched live from OpenAlex

Abtract:GST, or Goods and Services Tax, is an indirect tax imposed on the supply of goods and services. It is a multi-stage, destination-oriented tax imposed on every value addition, replacing multiple indirect taxes, including VAT, excise duty, service taxes, etc. Goods and services are included under a single domestic indirect taxation law for the whole of India. In this regime, tax is charged at each point of sale.History of GST (Goods and Services Tax): GST was first implemented as a tax regime in 1954 in France and later adopted by several countries, including Australia, Canada, the United Kingdom, and Spain. South Korea Vietnam. Monaco, etc.In India, the GST came into force in 2000 after a committee was set up by the then Prime Minister Atal Bihari Vajpayee, a task force. Headed by the finance ministry's advisor, Vijay L. Kelkar, he concluded that GST could help improve the tax structure in India. In 2006. the Union ministry of finance proposed GST introduction from 1 April 2010. But the Constitution Amendment Bili to facilitate the introduction of OST law was introduced in 2011. However, four supplementary GST bills were passed in Lok sabha and approved by the cabinet. Later, GST came into force on 1 July, 2017

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.867
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.000
Scholarly communication0.0010.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0030.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.036
GPT teacher head0.306
Teacher spread0.270 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it