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Stream/Area:
-
Subject:
-
Paper ID:
IJSREM57158
Volume:
10 |
3 |
Mar 2026
Pages:
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.
The implementation of the Goods and Services Tax (GST) in India was renowned for drastically changing the indirect tax structure as it unifies various taxes under one umbrella. This research explores the effect of revised GST rates on tore keepers of Coimbatore, Tamil Nadu. Using primary data from 145 retailers in different sectors, the paper examines awareness level, pricing strategy, profit margin, compliance burden and operational difficulties due to GST amendments. The study indicates that despite the positive impact of GST on tax transparency and digital adoption, frequent changes in rates have complicated compliance hurdles with greater administrative costs and pricing uncertainty due to multiple rate changes led by its political consideration especially for MSME sectors.
KEYWORDS
Publication Date
3/2/2026
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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No funding information available for this research.
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