Game Changer- Gst And Its Impact on Various Sectors

Mnisha Shoor


Goods and Services Tax,a modified version of VAT  implemented by more than 150 nations is defined as the huge indirect tax structure designed to support and enhance the growth rate of entire nation. However, the idea of GST in India, where centre and state taxes to be amalgamated into one, was mooted by Vajpayee government in 2000 and the constitutional amendment  was passed by the Loksabha on 6th May 2015. Despite huge hue and cry against its implementation earlier, such structure seems to have mixed effect upon various sectors. The paper examines the impact of GST on IT industry, manufacturing units, rail, real estate and financial sector. It even studies the GST and economy of Punjab.

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