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

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.