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| Hovedforfatter: | |
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| Format: | Recurso digital |
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| Udgivet: |
Zenodo
2025
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| Online adgang: | https://doi.org/10.5281/zenodo.17660679 |
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Indholdsfortegnelse:
- <p><em>The introduction of the Goods and Services Tax (GST) in India marked a significant transformation in the country’s indirect tax structure, aimed at creating a unified taxation system that enhances efficiency and transparency. This study explores the efficacy of the GST model on the supply chain network in the Indian scenario, analyzing its impact on taxation, logistics, and overall operational efficiency. By replacing multiple indirect taxes with a single tax regime, GST has streamlined the movement of goods across state borders, reducing transit times, logistical bottlenecks, and cascading tax effects.This research contributes to the ongoing discourse on tax reforms and supply chain management, offering valuable recommendations for businesses, policymakers, and stakeholders to navigate the evolving GST landscape effectively.</em></p>