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Awareness on GST and its Impact Among Consumers in the State of Tamil Nadu: An Emprical Study
ISSN: 2581 - 9453
Publisher: author
Awareness on GST and its Impact Among Consumers in the State of Tamil Nadu: An Emprical Study
Indexed in
Law and Political Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 2
Article Transparency Score: 3
Article Operation Score: 3
Article Articles Score: 2
Article Accessibility Score: 2
SUBMIT PAPER ASK QUESTION
International Category Code (ICC):
ICC-1002
Publisher: Gyan Prakash Kesharwani
International Journal Address (IAA):
IAA.ZONE/2581118059453
eISSN
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2581 - 9453
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Abstract
The Goods and Services Tax (GST) was implemented with the goal of making One Nation, One Tax a reality in India. It is a ground-breaking reform in the Indian indirect tax system. GST was implemented with effect from 1st July, 2017 by Shri. Narendra Modi, Hon'ble Prime Minister of India. Unlike Value Added Tax and Service Tax, GST is a tax on the supply of goods and services. It has subsumed various indirect tax like VAT, Sales Tax, Service Tax etc., which were prevailing before its implementation. There are four types of GST based on the type of transaction and the authority levying it viz., Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Union Territory Goods and Services Tax (UTGST) and Integrated Goods and Services Tax (ITGST). GST was imposed as a Good and Simple Tax but in reality there were a lot of confusions among consumers regarding the implementation of GST in India. This paper tries to find out h...
