Vol. 7 No. 2 (2017): Vol 7, Iss 2, Year 2017
Articles

Gst – a historic tryst with destiny

Vijayalakshmi M
Asst.Prof, Dept. of Commerce, Saradha Gangadharan College, Puducherry
Anuradha K
Asst.Prof, Dept. of Commerce, Saradha Gangadharan College, Puducherry
Published June 30, 2017
How to Cite
M, V., & K, A. (2017). Gst – a historic tryst with destiny. Journal of Management and Science, 7(2), 393-397. https://doi.org/10.26524/jms.2017.61

Abstract

GST is set to change the way trade and commerce is carried in our country. This
paper serves to bring out a brief overview of GST and its structure of implementation in
India. The objectives and features of GST gives a comprehensive understanding about it. It
focuses on the impact it has on the common man and the various sectors in our Indian
economy. This tax reform which was implemented on the midnight of june 30th 2017 purports
to eliminate the cascading effect of taxes and is sure to augment the competitiveness in the
industries in India. Eventually a conclusion is drawn based on the various issues discussed in
this paper.

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