IMPACT OF GST ON SMALL AND MEDIUM SCALE SECTOR: A SMALL STUDY
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With effect from 1 July 2017, a composite dual Goods and Services Tax (GST) has replaced the complex multiple indirect tax structure. This is the major tax reform so far in India. The main objective of GST in India is to eliminate the diversity, flow effect and middle tax problem of ancillary taxes, which can be accomplished only by imposing GST. Purpose of the study what impact of GST on MSME sector. It has to be studied and also to find out whether GST is really beneficial or harmful. The study showed that GST has had a significant impact on the MSME sector. The tax rate has come down in some places and in some places it has up. According to goods and service tax council and the following study, it has been found that overall GST has proved beneficial for the customer and MSME industry
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Son, D. (2026). Impact of GST on Small and Medium Scale Sector: A Small Study. International Journal of Science, Strategic Management and Technology, 02(03). https://doi.org/10.55041/ijsmt.v2i3.209
Son, Deshraj. "Impact of GST on Small and Medium Scale Sector: A Small Study." International Journal of Science, Strategic Management and Technology, vol. 02, no. 03, 2026, pp. . doi:https://doi.org/10.55041/ijsmt.v2i3.209.
Son, Deshraj. "Impact of GST on Small and Medium Scale Sector: A Small Study." International Journal of Science, Strategic Management and Technology 02, no. 03 (2026). https://doi.org/https://doi.org/10.55041/ijsmt.v2i3.209.
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