Chandrajit Banerjee (01 September 2016).A Road Map To GST.The Times of India
http://epaperbeta.timesofindia.com/NasData//PUBLICATIONS/THETIMESOFINDIA/AHMEDABAD/2016/09/01/PagePrint/01_09_2016_014_82d0985a4df729de033919d763af058d.pdf