TAILIEUCHUNG - Impact of goods and service tax on warehousing industry in India

Logistics sector plays a vital role in the development of our country. Indian logistics industry has been showing a steady growth. Goods and Service Tax (GST) is India’s greatest tax reform. | Impact of goods and service tax on warehousing industry in India International Journal of Management IJM Volume 8 Issue 5 Sep Oct 2017 pp. 111 115 Article ID IJM_08_05_012 Available online at http ijm JType IJM amp VType 8 amp IType 5 Journal Impact Factor 2016 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication IMPACT OF GOODS AND SERVICE TAX ON WAREHOUSING INDUSTRY IN INDIA R. Swathi Student Saveetha School of Management Chennai India Siranjeevi Assistant professor Saveetha School of Management Chennai India ABSTRACT Logistics sector plays a vital role in the development of our country. Indian logistics industry has been showing a steady growth. Goods and Service Tax GST is India s greatest tax reform. In India GST is implemented to unify the entire country into a single market with only one value- added tax levy on all the goods and services across states at the point of consumption comprising up to 16 different taxes. The specific objective of this article is to analyse the impact of Goods and Service Tax GST on logistics and specifically on warehouses situated in India. Key words Goods and Service Tax GST Logistics Warehouse. Cite this Article R. Swathi and Siranjeevi Impact of Goods and Service Tax On Warehousing Industry In India. International Journal of Management 8 5 2017 pp. 111 115. http IJM JType IJM amp VType 8 amp IType 5 1. INTRODUCTION Logistics is the management of movement of things between the point of origin and the point of consumption in order to meet requirements of the clients. The logistics of physical items usually involves the combination of information flow material handling production packaging inventory transportation warehousing and often security. Warehouses are part of a logistics management system. Although some describe it as simply a place to store finished goods packing of those goods and shipping them it provide .

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