A Study: – “Assessing Impact of Goods and Services Tax on Agriculture”

A Study: - “Assessing Impact of Goods and Services Tax on Agriculture”

Pratap Singh¹, Prof. (Dr.) Shiv Prasad²

¹ Research Fellow, Department of Management Studies, Maharshi Dayanand Saraswati University, Ajmer

²Head & Dean, Department of Management Studies, Maharshi Dayanand Saraswati University, Ajmer

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Abstract - Agricultural sector has been the root of Indian economy and it contributes to around 18.8 percent in (2021-2022) GDP. About 52 percent of the total rural livelihood depends on this sector as their primary means of livelihood. The GST is being introduced with the unbiased objective of having a unified tax structure for goods and services, this is likely to facilitate and strengthen the Scheme on National Agricultural Market (NAM) aimed at an integrated system of market of agriculture produce at the national level, allowing free flow of agricultural commodities across states. The aim of the study is to identify the impact of GST on the Agriculture sector. The data were collected from 400 farmers of Rajasthan using non probability convenience sampling. The result argues that GST will have both significant positive and negative effect on Agriculture. Future this paper show a behavioral suggestions and bringing out the light on Impact of GST on Agriculture Sector.

Key Words: Agriculture, GST, National Agriculture Market (e-NAM), Cost of Agriculture