An Impact Assessment of Goods and Services Tax in India Through Strategic Analysis Approach (SAA)

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Author(s): Tripti Tripathi (Jiwaji University, India)and Manoj Kumar Dash (Indian Institute of Information Technology and Management Gwalior, India)
Copyright: 2019
Pages: 12
Source title: Behavioral Finance and Decision-Making Models
Source Author(s)/Editor(s): Tripti Tripathi (Jiwaji University, India), Manoj Kumar Dash (Khallikote University, India)and Gaurav Agrawal (Indian Institute of Information Technology and Management Gwalior, India)
DOI: 10.4018/978-1-5225-7399-9.ch015

Keywords: Accounting and Finance / Business & Management / Business Science Reference / Economics & Economic Theory

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Abstract

This chapter focuses on the need, requirements, implementation, challenges, and impact of the goods and services tax on the Indian economic scenario. The major stakeholders in the process are the Government of India (GOI), the individual states, the industry, the businesses, and the biggest tax reform since independence of India in 1947. Often considered as overdue, it seeks to remove the various shortcomings and the loopholes in the existing system of indirect taxation in the country. The GST bill saw more than a decade of political and economic upheaval in the country. Subsequently, it became an act on 8th September 2016. The various strategic analysis approach (SAA) of the GST mechanism (e.g., SWOT analysis, value chain analysis, PEST analysis, and SAP-LAP analysis) give an in-depth account of the various issues and potential challenges in the implementation of the GST.

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An Impact Assessment of Goods and Services Tax in India Through Strategic Analysis Approach (SAA)

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