GOEL, Pooja. A CONCEPTUAL STUDY: ISSUES AND CHALLENGES OF GOODS AND SERVICE TAX IN INDIA. South Asian Law & Economics Review, Ahmedabad, India, v. 4, p. 12–23, 2019. Disponível em: https://journal.thelawbrigade.com/saler/article/view/851. Acesso em: 4 feb. 2026.