RETAILER’S PERCEPTION ON GST IMPLEMENTATION IN INDIA

ABSTRACT

GST implementation by the government of India with effect from 01 Jul 2017 is a consolidated tax system in which all the indirect taxes levied by the Indian government on goods and services at the State and Central Level are subsumed into a single taxation system across nation. GST implementation with the single stroke had converted India into single national market. The Objective of the study is to analyse Retailer’s understanding and perception on GST and also to measure the retailer’s opinion on the price changes post GST implementation.

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