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8. Present Activities
a. Course Co-ordinator
Post Graduate Diploma in Goods and Services Taxation- Course Co ordinator- 2018 onwards
Post Graduate Diploma in Taxation – Course Co-ordinator from 2006-07 to 2017-18 (10 years)
b. Training Co ordinator
Training- Principal Co ordinator
c. Seminar / Workshop Co-ordinator
Organising Seminars on Pre Budget and Post Budget Discussions, Gulati Memorial Lectures , GST Workshops/Stake holders consultations and various other Seminars
d. Research/ projects ongoing
GST rate changes for goods updating as on December 2019 based the notifications of Central Goods and Services tax – with Shyama Balachandran, submitted draft report to Director, GIFT (to be published in December 2019)
A report on the Revenue Mobilisation sources of state of Kerala from own tax and non- tax sources to be prepared and submits to Finance Secretary, Government of Kerala, (with Dr. K J Joseph, Director, GIFT and Prof. D Narayana, former Director, GIFT)
e. Other Activities
Assisting establishment matters of GIFT (salary, pay revision, DA calculations, calculation of retirement benefits- Gratuity, surrender updating of service book, preparation of annual budget of GIFT , and other related service matters)
9. Research Projects (31 Completed)
10. Research Papers / Working Papers/Publications/ Articles
11. Study Reports/Policy Notes
12. Books published
2. Urban Finance in Kerala: A Study of Municipal Corporations – Print Well Publishers, Rajasthan.
13. Paper presented in National Seminars
State Finance of Kerala after two years of GST Implementation, One Day Seminar organised by Department of Economics, Christian College, Kattakada, Thiruvananthapuram, 27 November 2019
State Finance of Kerala under the GST Scenario, International Seminar on Money,Growth and Macro Economic Policies in India, 17,18 and 19th January, 2019 at University of Calicut, Department of Economics, Dr.John Mathai Centre, Aranattukara, Trissur
Kerala Budget 2019-20: Efficiency and Effectiveness of Public Expenditure, jointly organised by CRED and SAPREM as panellist on 21st February, 2019, Thiruvananthapuram
Revenue and Equity Implications of Goods and Services Tax: A Preliminary Analysis (National Seminar on Goods and Service Taxation in India: Fiscal and Constitutional Issues, September, 2011, jointly organized by Gulati Institute of Finance and Taxation and National University of Advanced Legal Studies(NUALS),Kochi. Co-author: Jose Sebastian
Incentivising Resource mobilization by LSGs in Kerala: An approach of State Finance Commissions and its implications(National Seminar on Local Self Governance Fiscal and Service Delivery dimensions ,November 2011, , jointly organized by Gulati Institute of Finance and Taxation and Nirmala College, Muvattupuzha, Co-author: Jose Sebastian
Goods and Services Tax: Challenges and Pragmatism, National Seminar organised by KNM college, February 2015, represented as panellist in the session Issues and Concerns of Goods and Services Tax, at Kanjiramkulam College, Thiruvananthapuram
14. Popular Articles in English
Goods and Services Tax: An Introduction, (Second Author) Mathrubhoomi Yearbook, 2013, pp. 208-15
15. Any other Information
16. Teaching Experience
Specialization: Public Finance- Economics of Taxation.
Job role: Preparation of course modules, updating study materials, handling sessions of the paper Economics of Taxation for the course, valuation of assignments, preparation of question papers, valuation of answer sheets.
17. Training experience
M/s. Kran Consulting Pvt. Ltd, and IT firm approached GIFT to formulate and conduct training to their personnel on macroeconomic indicators. Training modules were prepared and a total of 10 sessions on macro-economic indicators were conducted during May and June 2011.
GST Training Co ordinator - Sales Tax Practitioners, tax consultants and various other agencies.
Co ordinator of on the job Training to Higher Secondary Students(VHSS), Mulamana and Chalai, Goverment School.
Resource person to the training to New recruits of SGST Department, Kerala on Economics of Taxation.
18. Participation in Meeting/Workshop
Participated the 59th International Conference of the Indian Society of Labour Economics which was organised by GIFT during 16-18 December 2017.
Participated the Seventh Annual Conference of Indian Health Economics and Policy Association which was organised by GIFT ,IHEPA and Asim Premji University during 24-25 January 2019
Sub- Group Committee Meeting on Revenue Neutral Rate (RNR) under Goods and Services Tax (GST)- Ministry of Finance, Government of India, New Delhi, 16 July 2015(wth Shyama Nair R)
Workshop on Writing Winning Proposals (17/10/2014 to 18/10/2014) by Dr.Joy Elamon, Chief Executive Officer, Inter-Co-operation, Social Development India, New Delhi.
19 GST Awareness classes
GST Awareness class taken at Christian College Chengannor, GST Practititioner’s Association, Changanassery, Economics Department, Kariavattom, TVM, GST Practitioner’s Association, Kottayam, GST Practitioner’s Association, Punalur, Tax Consultants Association, Adoor, All Kerala Scientific and surgical Dealers Association (two classes), TVM, Mentor-B, Educational Institution, Kollam, Tax Consultants Association, Bharanganam, Press Club, TVM, Traders at YMCA, Thiruvalla (list not completed).
Areas of Interest / Specialisation
Public Finance- Central and State Finances, Local Finances, Indirect Taxes and State Income Analysis, Centre State Financial Relations
Anoop S Kumar holds a degree in Mechanical Engineering from MG University, Kerala. After working in India and abroad in the mechanical construction industry for a while, he joined Dept. of Economics, University of Hyderabad for the MA in Economics program. Later, he completed M.Phil. and Ph.D. in Economics from School of Economics, University of Hyderabad.
He primarily carries out research in the areas of international finance and macroeconomics, financial econometrics and applied timeseries modeling. Anoop has around 30 research articles to his credit till date. Anoop’s research has been published in journals of repute such as Physica A, Singapore Economic Review and Journal of Public affairs. Further, he has articles published in various edited volumes. He has presented his research at various national and international conferences.
Prior to joining GIFT, he was associated with academic institutions such as BITS Pilani KK Birla Goa Campus, Central University of Andhra Pradesh and SRM University.
Name : JENNY THEKKEKARA
Email : Jennycts5[at]gmail[dot]com
Educational Qualification : LL.M
University : Mahatma Gandhi University
Year of Joining : 1993
Areas of Interest : Indirect Tax Laws, GST, Tax Reforms etc.
Experience : 25 Yrs.
Kerala Tax Reporter [KTR] – Editor. It is a monthly Law Journal Published by the Institute. Reporting Supreme Court and High Court Judgments on Sales Tax, Value Added Tax, Goods and Services Tax, Agricultural Income Tax, Entry Tax, Money Lenders Act. etc. It also publishes Articles, Government Notifications, Circulars and Clarifications on the related subjects.
c) Publication of Training Material
2. Project Report Submitted to Planning Board
(i) Simplification of the Provisions and Procedure under KVAT Act, 2003 and KGST Act, 1963 for Revenue Augmentation.
(ii) Compilation of Decadal Amendments (2005-2015) of Kerala Value Added Tax Act, 2003 with Notes, Illustrations and Case Laws – For the Easiness of Tax Collection.
(iii) Compilation of KVAT Rules, 2005 and Forms (2005-2015) – For the Reference of Tax Administration.
(iv) Compendium of Circulars, Notifications and GIST of Clarifications (2005-2015) under the VAT Regime- For the Reference of Assessing Authorities.
3. Comments on GST Model Law Submitted to Government of Kerala
4. Policy Note submitted to Government of Kerala
(i) Proposal for Clarificatory Amendment on the provisions of Sec. 8(f) (v) (ii) of KVAT Act, 2003.
(ii) Commodities differing rates under the VAT in Kerala and Tamil Nadu.
(iii) Policy Note submitted to Government of Kerala, in the light of decision of Hon’ble Kerala High Court in Cochin Blue Metal (P) Ltd. Vs. Intelligence Officer in order to plug the leakage of revenue.
(iv) Proposal for ceiling “Total Turnover” for dealers in Cooked Food opting compounding u/s. 8(c) (i) of KVAT Act, 2003.
(v) Proposal for re-introducing tax on rice, wheat, maida and sooji under the KVAT Act, 2003.
(vi) Audit of Accounts under KVAT Act, 2003 and Income Tax Act, 1961- Conciliation Required.
(vii) Proposal for enhancement of rate of tax of “used motor vehicle”.
(viii) Proposal to impose tax on textiles, may be made at par with readymade garments.
(ix) Proposal for tax liability on Kudumbasree units importing goods from outside the State.
(x) Enhancing the rate of TDS on Transfer of Right to use from 4% to 5% under section 10 (1A) to make it at par with VAT rate – Amendment Proposed in Section 10.
a) Post Graduate Diploma in Goods and Services Taxation [PGD-GST]
Subject: Paper I : Goods and Services Tax: Law and Practice.
Paper II : Goods and Services Tax: Law and Practice.
Paper V Part B : General Laws of Taxation.
b) Post Graduate Diploma in Taxation
Subject : General Laws of Taxation
: Kerala Value Added Tax: Law and Practice
c) Diploma in Sales Taxation
Subject : Kerala Value Added Tax: Law and Practice
a) Sales Tax Practitioner Training – Training Co-ordinator and resource person.
b) Diploma in Sales Taxation Holder’s Training (DST Holders) Training
Co-ordinator and resource person.
c) Training on KVAT Act, to Kerala Commercial Taxes Department.
d) Training on KVAT Act to Commercial Taxes Department, Sikkim.
e) Training on KVAT Act to Commercial Taxes Department, Bihar.
f) Training on Constitutional aspects of GST to Taxes Department of Maharashtra.
g) On the Job Training to the Higher Secondary Students of Higher Secondary School, Olathanni.
h) Training to Students of Mulavana Higher Secondary Vocational School Students on VAT.
i) Teachers Training for Vocational Higher Secondary Education, Govt. of Kerala on KVAT.
j) Training to Micro Enterprises Consultants of Kudumbashree Units at Trivandrum, Ernakulam and Kozhikode.
k) Performance Improvement Programme (PIP) – Training to members of Kudumbashree Units. Conducted training to 1736 members.
1) Legal and Fiscal Effects of the Proposed Commercial Venture of Kerala Medical Service Corporation Ltd.
2) Building Institutional Capacities of the Kudumbashree Units for Sustainable Growth and Development.
3) Selection of Skill Training Institutes for Accreditation by the Kudumbashree Mission.
4) Developing Database of the Micro Enterprises under the Kudumbashree Mission.
5) Impact Assessment of Tax Automation of Commercial Taxes Department of State of Kerala, Project undertaken in association with Ernest & Young) GIFT - Project Member.
6) Report on legal & Fiscal effects of the proposed commercial venture of Kerala medical service corporation Ltd.- Project Member.
7) Legal and Revenue implications of VAT on Textiles and Sugar. A Study on the Additional Resource Mobilisation for State of Kerala – Project Member.
8) A Study on Mobilization of Additional Resources by Taxing Hoardings – Project Member.
9) Revenue collection of 20% rated White Goods: A Study for Kerala – Project Member.
10) Government of India Project – “Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in India” – Project Member.
11) “Taxation of Petroleum Products: Policy Strategy in the context of Dismantling of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd.”- Project Member.
9. Working Papers
1) Tax, Turnover and Quality analysis of Petrol & Diesel of Oil Marketing Companies in Kerala – Co-authors: Smt. L.Anithakumary, Smt. Shyama Nair, & Dr.N. Ramalingam.
2) Collection, Collation, Analysis & Reports Generation of Dealer – wise Data of Commercial Taxes Department, Government of Kerala (Periods: 2005-06, 2006-07, 2007-08)- Concept Development & Facilitation: Dr. Ramalingam. District Co-ordinators: Sri.M.L.Paul & Smt.L.Anithakumary (Kollam, Idukki & Mattancherry): Smt. Shyama Nair (Alappuzha& Trissur): Dr.C.S.Venkiteswaran (Palakkad, Kannur & Kasargod): Dr.Jose Sebastian (Malappuram, Kozhikkode & Wayanad): Dr.Thomas Joseph (Pathanamthitta & Kottayam) & Dr.N.Ramalingam (Thiruvananthapuram & Ernakulam).
3) Charging Provisions under the KGST Act, 1963: Proposals for Simplification- CTS Working Paper No. 6/98. Co-authors: Shri. S. Radhakrishnan Thampi, & Shri. K. Gopakumar.
4) Entry Tax on textiles & Tobacco – CTS Workin Paper No. 3/99.
Co-author: Shri. K. Gopakumar.
5) Widening of Turnover Tax Base: A Short Term Additional Resource Mobilization Programme in the context of Fiscal Crisis of Kerala – CTS Working Paper No. 10/2001. Co-author: Shri. K. Gopakumar.
10. GST Training
Training on GST imparted to various sectors
11. Committee Member
Committee Member in drafting of Kerala Value Added Tax Act, 2003.
12. Paper Presentation in Workshop & Seminar
a) Paper presented on changing taxation regime – Legal concerns at Govt. Law College Ernakulum
b) Paper on “tax avoidance or tax evasion” in the light of decision in vodafone case at GIFT
c) Presentation on Kerala Finance Bill, 2015 to Sales Tax Practitioners at GIFT
d) Presentation on Kerala Finance Bill, 2016 to Sales Tax Practitioners at GIFT
e) Presentation on Budget Tax Matters, 2016 to Sales Tax Practitioners at GIFT
f) Presentation on Kerala Finance Act, 2016 to Tax Consultants at GIFT
13. Updating of Statutes
a) Kerala Value Added Tax Act, 2003
b) Kerala General Sales Tax Act, 1963
Kiran Kumar Kakarlapudi is currently an Assistant Professor at Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. He holds a PhD degree in Economics from Centre for Development Studies (CDS), Trivandrum.
His research broadly focuses on applied development economics with an emphasis on finance and inclusion. He also researches on issues relating to innovation both at micro and macro level, and labour market impacts of innovation and technology.
Previously he worked as a consultant at United Nations Economic and Social Commission for Asia and the Pacific (UN-ESCAP) in South and South-West Asia (SSWA) based in New Delhi where he was part of preparing inputs for Common Country Assessment (CCA) of Bangladesh and Maldives and a report on South Asia and COVID-19. He joined National Research Program on Plantation Development (NRPPD) at Centre for Development Studies as a post-doctoral fellow.
His research has been published in various journals and edited volumes. He has presented his research at various national and international conferences both in India and abroad.
Dr. Renjith P.S.’s primary research focuses on Public Finance, Economics of Finance, and Applied Econometrics; specifically, on the expenditure and debt policies of the national and sub-national governments.
Renjith completed his bachelor’s degree in economics from the University of Kerala before joining the Department of Econometrics, Madras University for his post-graduation. He did his Ph.D. in Economics at the Madras School of Economics, Chennai on ‘Issues of Sub-national Debt in India’.
His work has featured in several Scopus-indexed journals including Margin: The Journal of Applied Economic Research, Journal of Asia Pacific Economy, and Public Finance and Management. He has also presented his research in a number of national and international conferences and served as a resource person in various workshops and training.
Prior to joining GIFT, Renjith was an Assistant Professor in Economics at Christ (Deemed to be University), Bengaluru. He has held research positions at academic institutions such as the Centre for Development Studies, Thiruvananthapuram, and Madras School of Economics, Chennai.
I am an Assistant Professor of Economics at the Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. My research focuses on empirical macroeconomics and public finance issues. I occasionally dabble in development issues that generate my curiosity. Specifically, I study research issues such as inflation, growth, and current account sustainability in macroeconomics, and state finance, GST, and debt sustainability in public finance. I hold a Ph.D. degree in Economics from the Institute for Financial Management and Research (IFMR), Chennai. I earned M.Phil in Economics from Jawaharlal Nehru University (Centre for Development Studies, Trivandrum), and Masters in Economics from Utkal University.
Previously I've worked at the IFMR LEAD (Leveraging Evidence for Access and Development), Chennai; Center of Excellence in Fiscal Policy and Taxation (CEFT), Bhubaneswar; Research and Information Systems for Developing Countries (RIS), New Delhi; National Institute of Public Finance and Policy (NIPFP), New Delhi; Institute of Economic Growth (IEG), New Delhi; and Foundation for Public Economics and Policy Research in various research positions. At CEFT, he has worked on Odisha State Finance Commission report, examining raw GST data, and mining royalty. In recent work, he was involved in the evaluation of a World Bank project namely, Rural Inclusive Growth Project, implemented in Andhra Pradesh.
His research work has been published in several journals including Economic Modelling, Journal of Quantitative Economics, Economics Bulletin, and Economic and Political Weekly. He has also presented his research work in a number of national and international conferences and has been conferred best paper award for some of his works. He has served as a referee to journals Economic Modelling and Journal of Public Affairs.
Email:santosh.dash [at] ifmr [dot] ac [dot] in. Twitter: @Econ_Santosh
Click here to view my Homepage
Professional / Technical
PRESENT ACADEMIC POSITIONS
VARIOUS POSITIONS HELD
Details of Ph.D produced
Thesis title: ‘Human Resource Management of Commercial Taxes Department of Kerala’, Research & Post- graduate Dept. of Commerce St. Dominic’s College, Kanjirappally, M.G. University
Thesis title: ‘ An Evaluation of Audit System in Public Sector Undertakings’, Research & Post-graduate Dept. of Commerce, St. Dominic’s College, Kanjirappally, M.G. University
Thesis title: ‘Effectiveness of Tax Administration in Kerala’, Research&Post-Graduate Dept. of Commerce, St. Thomas College, Kozhencherry, M.G. University
Ongoing Ph D Programmes of CUSAT at GIFT
During the Academic Year 2018-19, the following 2 students had been admitted at GIFT under my supervision as per CUSAT guidelines, the details of them are as follows:
Name of the Student
Title of Research
GIFT@ Rs 12000 pm
JRF @ Rs 31000 pm
Direct Selling Business in Kerala
Research / Consultancy Projects
ICSSR Funded Project( Rs 5 lakhs)
World Bank Funded Project ( Work completed & Report submitted)
Joint Studies/Projects completed at GIFT
BOOKS/ Research Articles Published
Taxes in India , Quarterly Journal -Social Science in Perspective , C. Achutha Menon Study Centre & Library, Thiruvanathapuram (Forthcoming Issue Jan-March ,2018 Issue )
4. A Budget for Sustainable Development , Kerala Calling, A monthly journal published by
Dept of Information & Public Relations , Govt of Kerala, ,April,2013 .PP18-23.
5. Regulatory Framework for Multi-level Marketing/ Direct Selling Business in Kerala ,
published by Gulati Institute of Finance & Taxation ,August,2018- 10,000 copies sold
6.Direct Selling Business in Kerala, published in Annual Release of Business Zoom 2019
7.Understanding Direct Selling Guidelines-its impact on Direct Selling Entities and Direct Sellers , Published in Direct Selling Today, October ,2019
Research Papers/Working Papers/ Publications at GIFT
Teaching /Research Experiences