Iqbal, Badar Alam, and Mohd Nayyer Rahman. “Macro Approach for Estimating Revenue Neutral Rates for GST in India”. Research Bulletin 44, no. 2 (July 1, 2018): 69–80. Accessed July 7, 2024. http://icmai-rnj.in/index.php/rb/article/view/140616.