Abstract
1 July 2017 was a remarkable day in economic history of India when the Government of India and Revenue department collectively imposed GST tax as indirect taxation process by abolishing 17 different indirect taxations. The purpose of implementation of GST was to regularize and simplify the business throughout the country and eliminate the problems related to border system. However, the current study is on construction sector and analyzing the impact of GST on overall revenue. In this article, an observatory study was carried out on an ongoing project in Noida, Uttar Pradesh. The data was collected with the help of project manager but the name of construction company could not be revealed because of privacy issue. This study concluded that the companies are supposed to pay lesser tax as per GST tax regime as compared to prior taxation regimes.
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