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

Impact of gst on e- commerce industry in india

Viswanathan M
Associate Professor & Head, Department of BBA(CA), Kongu Arts and Science College, (Autonomous) Erode – 638 107
Chandru M
Assistant Professor, Department of BBA(CA), Kongu Arts and Science College, (Autonomous) Erode – 638 107.
Published June 30, 2017
Keywords
  • e-commerce, Government, impact and GST
How to Cite
M, V., & M, C. (2017). Impact of gst on e- commerce industry in india. Journal of Management and Science, 7(2), 403-405. https://doi.org/10.26524/jms.2017.63

Abstract

The success of the e-commerce sector is largely dependent on the increasing
number of retail entrepreneurs, who fall in the unorganised retail sector category. The
Government has included such players in the ambit of GST with an intention of broadening
the tax base and has introduced specific provisions for the e-commerce companies. The
present study identifying the impact of GST in ecommerce industry and advantages and
disadvantages of GST for e-commerce.

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