<Table> <Tr> <Td> </Td> <Td> This section needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (June 2017) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (June 2017) (Learn how and when to remove this template message) </Td> </Tr> <P> The reform process of India's indirect tax regime was started in 1986 by Vishwanath Pratap Singh, Finance Minister in Rajiv Gandhi's government, with the introduction of the Modified Value Added Tax (MODVAT). Subsequently, Manmohan Singh, then Finance Minister under of PV Narasimha Rao, initiated early discussions on a Value Added Tax at the state level . A single common "Goods and Services Tax (GST)" was proposed and given a go - ahead in 1999 during a meeting between then Prime Minister Atal Bihari Vajpayee and his economic advisory panel, which included three former RBI governors IG Patel, Bimal Jalan and C Rangarajan . Vajpayee set up a committee headed by the then finance minister of West Bengal, Asim Dasgupta to design a GST model . </P> <P> The Ravi Dasgupta committee was also tasked with putting in place the backend technology and logistics (later came to be known as the GST Network, or GSTN, in 2017) for rolling out a uniform taxation regime in the country . In 2002, the Vajpayee government formed a task force under Vijay Kelkar to recommend tax reforms . In 2005, the Kelkar committee recommended rolling out GST as suggested by the 12th Finance Commission . </P>

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