Rineet Shetty
The Goods and Services Tax (GST) is the biggest tax reform of India. It has been adopted in over 160 countries and has now been implemented in India with the aim to replace all the indirect taxes such as service tax, VAT, luxury taxes, excise tax, etc., and bring them under a single taxation system. It has been introduced with the intent of reducing the burden of taxation on the manufacturer, brings transparency, eliminates the cascading of taxes and thereby help increase the country’s economic growth. However, since its inception, the Indian economy has been facing a slowdown in some key sectors. The following research tries to reason whether GST has played any major role in the current economic slowdown with a focus on the automotive industry.
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