A Study on Impact of GST on Electronic Goods in India

  • P. Vishal and M. Dinesh
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  • P. Vishal

    Student at Saveetha School of Law, Saveetha Institute of Medical and Technical Sciences, Chennai, India

  • M. Dinesh

    Assistant Professor at Saveetha School of Law, Saveetha Institute of Medical and Technical Sciences, Chennai, India

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GST stands for Goods and Services Tax, which is a value-added tax that was introduced in India on July 1, 2017. GST is a comprehensive indirect tax levied on the supply of goods and services across the country. It replaced multiple indirect taxes like Excise Duty, Service Tax, VAT, and others, that were levied by both the Central and State Governments. Objective of the study is to analyse the impact of GST on electronic goods. For the purpose of this research, a descriptive method was followed and the data was collected through personal survey analysis. The SPSS software by IBM was used to calculate the descriptive statistics. The sample size was 218. Dependent variables increase in cost of products post GST, most striking features of GST and exemption of GST for alcohol and Independent variables are Gender, Marital Status, Educational Qualification, and graphical representations such as graphs were used. The findings are that the GST has a positive impact on the market of electronic goods as it has a less complicated process than that of previous tax systems. This encourages the small scale business to enter into the market. Introduction of this idea of one nation and one tax which reduces a lot of complications in payment of taxes. So it is suggested to find the flaws in improving the present tax system for the development of the economy.


Research Paper


International Journal of Law Management and Humanities, Volume 6, Issue 4, Page 1812 - 1820

DOI: https://doij.org/10.10000/IJLMH.115608

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