International Journal of Scientific Development and Research - IJSDR
(An International Open Access Journal)

Issue: July 2021

Volume 6 | Issue 7

Impact factor: 5.47

Click Here For more Info

Imp Links for Author
Imp Links for Reviewer
Research Area
Subscribe IJSDR
Visitor Counter

Copyright Infringement Claims
Indexing Partner
Published Paper Details
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: 00025297
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

Click Here to Download This Article

Article Preview

Click here for Article Preview

Major Indexing from www.ijsdr.org
Google Scholar ResearcherID Thomson Reuters Mendeley : reference manager Academia.edu
arXiv.org : cornell university library Research Gate CiteSeerX DOAJ : Directory of Open Access Journals
DRJI Index Copernicus International Scribd DocStoc

Track Paper
Important Links
Conference Proposal
DOI (A digital object identifier)

Providing A digital object identifier by DOI
How to GET DOI and Hard Copy Related
Open Access License Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Creative Commons License
This material is Open Knowledge
This material is Open Data
This material is Open Content
Social Media