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http://finmin.nic.in/WorkingPaper/GST%20Reforms%20and%20Intergovernmental%20Considerations%20in%20India.pdfhttp://finmin.nic.in/WorkingPaper/GST%20Reforms%20and%20Intergovernmental%20Considerations%20in%20India.pdfhttp://www.deloitte.com/assets/Dcom-Belgium/Local%20Assets/Documents/Art-Indian-July08-2.pdfhttp://www.charteredclub.com/what-is-service-tax-and-current-rates-of-service-tax-in-india/