Indira Management Review

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The aim of this research paper is to understand the concept of GST and also discuss the effect of GST on leading sectors of Indian Economy. This research paper is based on literature review wherein secondary data is collected from various websites, newspaper, journals and different publications. The paper brings to light the challenges, positive and negative effects on different sectors in last one and half year (till Dec 2018) after implementation of GST. The aim of research paper is to consolidate all the details at one place so if anyone want to study the impact of GST on leading sectors they will have all the relevant details available at one place instead of searching different sources.

Keywords

Goods and Service Tax, Indirect Tax, CGST, SGST.
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