GST and its Implication with Reference to Spar Super Market

GST and its Implication with Reference to Spar Super Market

Rangashree V

Rangashree V "GST and its Implication with Reference to Spar Super Market" Published in International Journal of Trend in Research and Development (IJTRD), ISSN: 2394-9333, Conference Proceeding | ESMRP-19 , September 2019, URL:

The study emphasizes on making a thorough understanding of GST and tries to throw light upon the various types of GST, the benefit of GST over the earlier existing indirect taxes and the several implications of GST on the Indian economy with reference to spar super market. The research methodology involves data collection made with the help of secondary data which is collected from published sources such as websites and the study is a conceptual one which is a theoretical approach of research in which the research is conducted by analyzing already present information on the topic and it does not involve any practical experiment. It is a consumption based tax levied in our country on the supply of goods and services. GST is charged at every step in the manufacturing process, but is refunded to all parties in the chain of manufacture other than the final consumer. The tax came into effect from July 1, 2017 through the implementation of 101st Amendment of the Constitution of India by the Indian government. The tax makes an attempt to avoid existing multiple cascading taxes levied by the central as well as the state governments. Present paper aims to study the research which has been conducted on current topic till now so that the researchers can make an insight on what have been done till now.

Indirect taxes, Classification of GST, Turnover, Cascading effect.

Conference Proceeding | ESMRP-19 , September 2019


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