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INTERNATIONAL JOURNAL OF SCIENTIFIC DEVELOPMENT AND RESEARCH International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2455-2631 | Impact factor: 8.15 | ESTD Year: 2016 open access , Peer-reviewed, and Refereed Journals, Impact factor 8.15 |
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| Paper Title: | GST Impact on Construction and Service Sectors |
| Authors Name: | Kavitha Julakanti , CH.Shiva Priya |
| Unique Id: | IJSDR2102008 |
| Published In: | Volume 6 Issue 2, February-2021 |
| Abstract: | The Goods and Service tax (GST) is the biggest and substantial indirect tax reform. The main purpose of GST is to replace existing taxes like value added tax, excise duty, service tax and sales tax. GST is known to be a game changer for the Indian economy. The objective of the study is to analyze the impact of Goods and Service tax after its implementation in various sectors and know the overall impact on Indian economy. Secondary data is collected from official websites of Government and taxation articles. From this research it is clear that GST reduce the tax burden of the tax payers. In construction sector all the items tax rates have decreased than before, but in-service sector there is neutral impact. |
| Keywords: | GST, Indirect Tax, supply chain, intrastate transactions, finance portfolio, inter-state supply, value chain of operations, namely procurement, manufacturing, distribution, warehousing, sales and pricing. |
| Cite Article: | "GST Impact on Construction and Service Sectors", International Journal of Science & Engineering Development Research (www.ijsdr.org), ISSN:2455-2631, Vol.6, Issue 2, page no.58 - 63, February-2021, Available :http://www.ijsdr.org/papers/IJSDR2102008.pdf |
| Downloads: | 000337212 |
| Publication Details: | Published Paper ID: IJSDR2102008 Registration ID:192873 Published In: Volume 6 Issue 2, February-2021 DOI (Digital Object Identifier): Page No: 58 - 63 Publisher: IJSDR | www.ijsdr.org ISSN Number: 2455-2631 |
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