Impact Of Goods And Services Tax (Gst) On Sole Proprietor- An Analysis Of Autotrophs Awareness With Special Reference At Erode, Namakkal And Salem Districts In Tamilnadu
The findings’ highlights that there is no significant impact of GST on business.
Abstract
Goods and Services Tax is a tax on the supply of goods, or services or both except taxes on the supply of the strong liquor for human consumption. GST is a broad tax levy on manufacture, sale and consumption of goods and services at a national level. The present research has been conducted to examine the impact of GST on the performance of business. Data was collected with a primary source through questionnaires and designed with well- structured on five point likert scale. The sample size of the study is 110 businessmen of Erode, Namakkal and Salem. One sample t test was used as the statistical tool for analysis. The findings’ highlights that there is no significant impact of GST on business.