Goods and Services Tax (GST) Implementation with Special Reference to E-commerce

The Population explosion has led to excessive consumption and exploitation of natural resources resulting in degradation of the biophysical environment. Many agitations have gained momentum in various parts of the world to protect it from environmental degradation. Many governments have banned the usage of plastics in their endeavor to protect the environment. This descriptive research has attempted to study the greenish pattern of 320 Indian consumers with special reference to their plastic bag usage behavior while carrying their purchases back home. The Results of the study have revealed that customers accord importance to the environmental impact of goods and services before purchasing such goods and they prefer to visit shops that are eco-friendly while they do not attach much importance to the environmental reputation of companies dealing with such goods and services. They prefer green products due to their good quality and reliability and are willing to pay a premium price for such products.

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Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State

Universal Journal of Accounting and Finance ◽

10.13189/ujaf.2021.090318 ◽

2021 ◽

Vol 9 (3) ◽

pp. 431-441

Author(s):

Sanjeeb Kumar Dey

Keyword(s):

Special Reference ◽

Tax Revenue ◽

Goods And Services

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A Case Study on Digital Currency with a Special Reference to India

International Journal of Advanced Research in Science, Communication and Technology ◽

10.48175/ijarsct-1797 ◽

2021 ◽

pp. 727-735

Author(s):

Dr. Pradipta Mukhopadhyay

Keyword(s):

Special Reference ◽

Research Work ◽

Current Status ◽

Modern World ◽

Goods And Services ◽

Digital Devices ◽

Digital Currency ◽

Physical Form ◽

Digital Money ◽

Actual Meaning

Digital Currency means any currency that is mainly managed, stored and exchanged on digital devices like computer, smartphone, etc. Digital Currency is a type of currency that has no physical form and only exists in digital form and includes virtual money and crypto currency. Digital Currency is also known as digital money or cyber cash and can be used to purchase goods and services but can also be restricted to certain online communities such as gaming, or social networks. In this paper we will study the actual meaning of digital currencies in the modern world with a special reference to current status of digital currency in India. The current study has been casual, exploratory and empirical in nature and the data needed for research work has been collected by using both direct and indirect method of data collection.

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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

GIS Business ◽

10.26643/gis.v14i3.4190 ◽

2019 ◽

Vol 14 (3) ◽

pp. 139-147

Author(s):

D .Praveenadevi ◽

M. Sakthivel

Keyword(s):

Special Reference ◽

Sample Size ◽

National Level ◽

Primary Source ◽

Likert Scale ◽

T Test ◽

Human Consumption ◽

Statistical Tool ◽

Goods And Services ◽

The Impact

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.

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