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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS127
Volume:
10 |
7 |
Jul 2026
Pages:
1-6
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
MBA
Ellenki College of Engineering &Technology,Patelgida,BHEL, Hyderabad
Assistant Professor, MBA Department,
Ellenki College of Engineering &Technology, Patelguda, BHEL,Hyderabad
Agriculture remains the backbone of the Indian rural economy, providing employment and livelihood to a large segment of the population. Agriculture-linked enterprises play a vital role in supporting farming activities through the supply of inputs, processing of produce, storage, transportation, and marketing services. The introduction of GST on 1 July 2017 transformed India's indirect tax system by replacing multiple central and state taxes with a unified tax structure. The objective of GST was to simplify taxation, increase transparency, reduce tax evasion, and create a common national market. Since agriculture and its allied sectors are closely linked to the broader economy, GST has significantly influenced agriculture-related businesses operating in rural areas.
KEYWORDS
The Goods and Services Tax has had a substantial impact on agriculture-linked enterprises and the rural economy in India. By simplifying the taxation system, reducing cascading taxes, enhancing transparency, and facilitating interstate trade, GST has contributed to improved business efficiency and market integration. The reform has also encouraged the formalization of rural enterprises and supported the growth of agro-based industries. However, challenges related to compliance complexity, digital infrastructure limitations, taxation of inputs, working capital management, and product classification continue to affect many businesses. Addressing these challenges through policy support, infrastructure development, training programs, and technological advancement will further enhance the effectiveness of GST and strengthen the contribution of agriculture-linked enterprises to sustainable rural economic development.
· Government of India, GST Council Reports. · Ministry of Finance, GST and Tax Reform Publications. · Reserve Bank of India, Reports on Rural Economy. · Economic Survey of India. · National Institute of Public Finance and Policy (NIPFP), Studies on GST. · Research Articles on GST and Agricultural Development in India.
Publication Date
7/29/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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