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Impact of GST on Retail Sector – A Study

M. Naga Sulochna, Assistant Professor, Department of MBA, CMR Technical Campus, Hyderabad, Telangana State, India - 501401. , B.D. Hansraj1 , M. Naga Sulochna2

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Journal of Social Welfare and Management 10(2 (Special Issue)):p 243-246, May-August 2018. | DOI:

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Abstract

Goods and Services Tax started in India From 1st July 2017.GST, which was including all other taxes has been believed to eliminate other additional taxes on the inner state goods and services. Its main aim is to eliminate state boundaries and developed common market by removing indirect taxes and mitigates cascading. Retail Sector which became a backbone for Indian Economy accounts for around 10% of GDP. Supply chain network design, which is a critical activity in Retail Industries offers the opportunity of cost saving. Retail market has to assess their Supply chain strategy and need to remodel their network. This paper makes an attempt to bring out Impact of GST in Retail Sector

Keywords: GST; Retail Sector; Supply Chain; GDP; Cascading.

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