Abstract

On 1st July, 2017, India witnessed the launch of the Goods & Services Tax in India. It was the historic moment of India which was the culmination of 14-year long journey which began in December 2002 when the kelkar’s Task force on indirect taxes suggested a comprehensive Goods and service tax based on the value added tax principal. Our study specifically focuses on the impact of GST on stock indices. Various stock indices data of BSE and NSE was taken before and after the implementation of GST. Paired T test was applied and found out that there is a significant difference between pre and post implementation of GST.

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