Volume : VIII, Issue : XII, December - 2019

GST and its impact on various sectors

V. Sai Swetha, Sneha Kanade

Abstract :

The idea of GST was conceived during the tenure of the prime minister Shri Atal Bihari Vajpayee. It took sixteen years to implement the taxation. Various aspects of GST were examined by working group of officials’ representatives from state and center. The reports specifically on exemption and thresholds, taxation of services and taxation of inter–State supplies. Lack of political consensus, the bill failed after suspension. The implementation of GST invited a mixed response from the country. The paper attempts to analyses the GST implementation in 5 sectors. It also aims to suggest model to boost the few sunrise sectors.

Article: Download PDF    DOI : https://www.doi.org/10.36106/paripex/8507215  

Cite This Article:

GST AND ITS IMPACT ON VARIOUS SECTORS, V. Sai Swetha, Sneha Kanade PARIPEX-INDIAN JOURNAL OF RESEARCH : Volume-8 | Issue-12 | December-2019


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