A Study on Impact of Goods & Services Tax in India


  • Nitesh Rawat Assistant Professor SGT University Gurugram
  • Anamika Shukla Assistant Professor Department of Commerce IISE Group of Institutions Lucknow
  • Shweta Saini Assistant Professor SGT University Gurugram
  • Shubham Aggarwal Assistant Professor Lloyd Group of Institutions Lucknow


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Goods and services tax introduced from July 1, 2017, is India’s biggest change in its tax system. Goods and services tax (GST) has been defined as a tax, based on consumption that is collected from the people who make, sell, and use goods and services. This tax also helps to turn the country into a single integrated market. After it was put into place, there were several vague arguments about it. This study is intended to help people understand what GST is and its benefits. Also, it examines how GST affects the Indian economy.


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How to Cite

Rawat, N., Shukla, A., Saini, S., & Aggarwal, S. (2024). A Study on Impact of Goods & Services Tax in India. The Management Accountant Journal, 59(4), 75–78. Retrieved from https://icmai-rnj.in/index.php/maj/article/view/173448


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