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| Autore principale: | |
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| Natura: | Recurso digital |
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| Pubblicazione: |
Zenodo
2026
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| Soggetti: | |
| Accesso online: | https://doi.org/10.5281/zenodo.19731380 |
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Sommario:
- <h2><em><span>The implementation of the Goods and Services Tax (GST) in India on July 1, 2017, represents one of the most significant fiscal reforms in the country’s economic history.<span> </span>GST has altered the operational dynamics of Indian manufacturing industries, particularly in supply chain management, by combining multiple indirect taxes into a single tax structure. This paper provides a comprehensive analysis of how GST has influenced supply chain restructuring in Indian manufacturing sectors.<span> </span>It explores pre-GST inefficiencies, structural transformations post-GST, and sector-specific impacts, supported by theoretical frameworks and empirical insights.The study uses secondary data from government publications, industry reports, and academic literature in a qualitative way. According to the findings, the GST has made it possible for supply chains to shift from being driven by taxes to being driven by efficiency. This has led to warehouse consolidation, logistics optimization, and improved digital integration. However, difficulties like working capital constraints, technological disparities, and complexity of compliance remain, particularly for small and medium-sized businesses. The paper concludes that GST has fundamentally redefined supply chain architecture in India, enhancing competitiveness and supporting the country’s integration into global value chains.<span> </span>Policy recommendations are provided to address existing challenges and further strengthen supply chain resilience.</span></em></h2>