Impact of GST Implementation on Sales, Profitability and Revenue: A Case study of South Zone of Himachal Pradesh.

Ishwar Kumar Negi

Impact of GST Implementation on Sales, Profitability and Revenue: A Case study of South Zone of Himachal Pradesh.

Author(s)	Dr. Ishwar Kumar Negi
Country	India
Abstract	GST is an indirect tax imposed on the supply of goods and services. It is a multi-stage, destination-oriented tax imposed on every value addition, replacing multiple indirect taxes, including VAT, excise duty, service taxes, etc. Implementing a new tax, encompassing both goods and services, by the Centre and the States in a large and complex federal system, is perhaps unprecedented in modern global tax history. The indirect tax system of India suffered from various limitations. There was a burden of tax-on-tax in the pre-GST system of central excise duty and the sales tax system of the States. GST has taken under its wings a profusion of indirect taxes of the Centre and the States. The responses of the respondents with regard to the impact of GST implementation on Small Enterprises in Southern Zone of Himachal Pradesh, compare the GST with indirect taxes and analyses the problems and challenges faced by small enterprises from GST and its impact on sales, profitability and revenue. The perception of respondents regarding the impact of GST on income, price, sale, cost, and compliance factors etc. on small enterprises has been analyzed on the basis of certain selected variables. The analysis is also made by using pie charts, bar diagrams, Mean, Skewness, Standard Deviation, Kurtosis and chi-square etc. by using the SPSS. The research study including conclusions, findings, advance suggestions and future scope.
Keywords	GST, Small Scale Business, Income, south zone Himachal, Sales, revenue.
Published In	Volume 8, Issue 3, May-June 2026
Published On	2026-05-11

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Impact of GST Implementation on Sales, Profitability and Revenue: A Case study of South Zone of Himachal Pradesh.

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