TAILIEUCHUNG - Goods and service tax implementation in jewellery sector: a comparative study on organised and unorganised traders in India

The current study is intended to provide a comparative analysis of the beneficiaries in the implemented GST rate between organized and unorganized traders. | Goods and service tax implementation in jewellery sector a comparative study on organised and unorganised traders in India International Journal of Management IJM Volume 9 Issue 3 May June 2018 pp. 83 89 Article ID IJM_09_03_009 Available online at http ijm JType IJM amp VType 9 amp IType 3 Journal Impact Factor 2016 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication GOODS AND SERVICE TAX IMPLEMENTATION IN JEWELLERY SECTOR A COMPARATIVE STUDY ON ORGANISED AND UNORGANISED TRADERS IN INDIA Ashalakshmi. RK Associate Professor MACFAST Tiruvalla ABSTRACT GST implementation is expected to be positive for jewellery companies in the organized market. Analysts expect GST to improve higher tax compliance which will result in a level-playing field for the organized market. This is a landmark for the jewellery sector as the government rightly kept the overall tax burden low in the industry at 3 keeping in mind the unique characteristics of the gems and jewellery sector the kaarigars and small jewellers. This is expected to reduce the price differential versus unorganized firms which in turn is likely to result in market share gains for companies such as Titan and support their earnings growth. The impact on the unorganized sector will be one factor to watch for from a medium-term perspective. The current study is intended to provide a comparative analysis of the beneficiaries in the implemented GST rate between organized and unorganized traders. This paper also discusses the various factors that need to be taken into consideration by the jewellers and authorities to attract the benefits of implemented GST. Keywords GST Jewellery Sector gold trade Cite this Article Ashalakshmi. RK Goods and Service Tax Implementation in Jewellery Sector A comparative study on organised and unorganised traders in India International Journal of Management 9 3 2018 pp. 83 89. http IJM JType

• Kế toán - Kiểm toán
• Analysis of the beneficiaries
• Implemented GST rate
• Organized and unorganized traders
• Benefits of implemented GST
• Medium term perspective
• Profile analysis
• MGNREGA beneficiaries
• Estimating profile
• Beneficiaries of Mahatma Gandhi national rural
• Employment guarantee Act
• Relationship of beneficiaries
• Red gram
• Economic impact
• Socio economic impact
• Red gram variety
• Beneficiaries of BDN 711
• Adoption status
• Bhoochetana programme
• Relationship analysis
• Bhoochetana beneficiaries
• Hyderabad Karnataka region
• Knowledge status
• Bhoochetana programme beneficiaries
• Groundnut production technologies
• Bt cotton
• Knowledge domain
• Highest expenditure mandals
• Lowest expenditure mandals
• Constraints and Job card
• Implementing agencies about the planning
• Implementing agencies
• Bt cotton production technologies