A Empirical Research on Retailer Perception on GST in Vellore District
D. Sheela1, R. Murugesan2, A. Subangini Devi3
1D. Sheela, Research Scholar, Ph.D. Management Full Time, Department of Management Studies, Sri. Vidya Mandir Arts and Science College, Uthangarai (Tamil Nadu), India.
2Dr. R. Murugesan, Assistant Professor & Head, Department of Management Studies, Sri. Vidya Mandir Arts and Science College, Uthangarai (Tamil Nadu), India.
3Dr. A. Subangini Devi, Assistant Professor, Department of Management Studies, Sri. Vidya Mandir Arts and Science College, Uthangarai (Tamil Nadu), India.
Manuscript received on 25 November 2019 | Revised Manuscript received on 13 December 2019 | Manuscript Published on 30 December 2019 | PP: 419-421 | Volume-9 Issue-2S3 December 2019 | Retrieval Number: B11041292S319/2019©BEIESP | DOI: 10.35940/ijitee.B1104.1292S319
Open Access | Editorial and Publishing Policies | Cite | Mendeley | Indexing and Abstracting
© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: In this research use empirical study on retailer it show the supply chain of the production and distribution to end user to the collection of tax. Different slab rate are implemented by our government and also facilitate the foreign direct investment of retailers. ANOVA show the retailer perception about GST. The researcher use primary data collection to the retailer and collect the information directly as well as indirectly. The GST avoid cascading effect in the distribution chain and increase the tax payer.
Keywords: Empirical, Cascading, Gst, Supply Chain.
Scope of the Article: Perception and Semantic Interpretation