CONCERN OF RETAILERS AND PEOPLES’ PERCEPTIONS TOWARDS GOODS AND SERVICES TAX IN SOLAN DISTRICT OF HIMACHAL PRADESH
Loading...
Date
2019-07
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
UHF,NAUNI
Abstract
ABSTRACT
The present study on people perception and concerns of retailer regardingST G in
Solan district of Himachal Pradesh was carried out on common people and retailers by taking
40 common people and 40 retailers. GST is the biggest and substantial indirect tax reform
which has taken place in India since independence. The main objective of the study is to
explore and investigate the effect of GST to consumers. It was found that there were positive
as well as negative effects of GST on common people whereas apart from the perceived
burden of compliance cost, retailers by and large, still not sure about the overall effect of
GST on their business. The peoples’ perception was positive towards the long term benefits
of goods and service tax.
Description
Keywords
null