Abstract
This paper focuses on the impact of goods & service tax on the exports of Indian carpets & floorings industry. The GST has not only provided full set off for input tax but also abolished the burden of several existing taxes viz Central Excise Tax, VAT/Sales Tax, Service tax etc. There are many ambiguities about the post GST implementation effect. This study is an attempt to find out the significant impact of GST on the average exports of Carpets & floorings industry for Pre & post two consecutive years. Paired t-test analysis is applied on the data using SPSS Software and results are derived. It is crucial to find out the potentiality and practicability of the transition from VAT to GST (Goods and Service tax). Hence, this study assumes greater significance for academicians and policymakers.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Recent Technology and Engineering (IJRTE)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
