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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS061
Volume:
10 |
7 |
Jul 2026
Pages:
1-10
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.
Associate Professor,
CMR College of Engineering & Technology, Hyderabad
Assistant professor
CMR College of Engineering & Technology, Hyderabad
Associate Professor,
CMR College of Engineering & Technology, Hyderabad
The Goods and Services Tax (GST), introduced in India in July 2017, transformed the country's indirect taxation system by replacing multiple taxes with a unified tax structure. One of the major objectives of GST was to improve supply chain efficiency by reducing tax-related barriers, streamlining logistics operations, and facilitating seamless interstate movement of goods. Telangana, being a rapidly growing industrial and commercial state, provides an appropriate setting to evaluate the effectiveness of GST in enhancing supply chain performance. This study examines the impact of GST on various dimensions of supply chain efficiency, including transportation time, warehousing practices, inventory management, logistics costs, and overall operational performance. The study adopts a descriptive and analytical research design using primary and secondary data collected from manufacturing firms, logistics service providers, wholesalers, and retailers. The findings are expected to provide valuable insights into how GST has influenced supply chain efficiency and competitiveness in Telangana and offer recommendations for policymakers and business organizations.
KEYWORDS
The implementation of GST has emerged as a transformative reform that has significantly improved supply chain efficiency in Telangana. The study demonstrates that GST has enhanced logistics and transportation efficiency, optimized warehouse and inventory management practices, reduced supply chain costs, and improved overall operational performance. The elimination of interstate tax barriers and the introduction of a unified tax structure have enabled businesses to streamline operations and focus on value creation. While challenges related to compliance and technological adoption remain, the overall impact of GST on supply chain performance has been positive. The findings highlight the importance of continuous policy support, digital transformation, and organizational adaptation to fully realize the benefits of GST in the evolving business environment.
1. Dhar, K. K., & Khandelwal, U. (2021). Deciphering the Impact of Goods and Services Tax on Supply Chain Management: An Exploration through Literature. Vision: Journal of Indian Taxation, 8(1), 137–151. DOI: 10.17492/jpi.vision.v8i1.812108. 2. Dhar, K., & Khandelwal, U. (2022). Impact of Goods and Services Tax on Supply Chain Management. Business Perspectives and Research, 10(3), 379–395. DOI: 10.1177/22785337211015403. The study surveyed 519 respondents from eight industry sectors and found that GST significantly improved supply chain integration and warehousing efficiency. 3. Lingam, S. (2025). The Impact of Goods and Services Tax (GST) on the Logistic Industry in India. SSRN Working Paper. The paper highlights warehouse consolidation, reduced interstate barriers, and logistics optimization under GST. 4. Lingam, S., Ravindranath, M., Neelam, H., & Ravi Kumar, K. V. (2025). The Impact of Goods and Services Tax (GST) on the Logistic Industry in India. Journal of Informatics Education and Research, 5(2). DOI: 10.52783/jier.v5i2.2505. 5. Thakur, R., Anupama, P., Saritha, M., & Jalaja, S. (2021). An Institutional Theory Approach to Understanding GST's Impact on Supply Chain Management in Indian SMEs. International Journal of Early Childhood Special Education, 13(2), 3479–3485. The study found increased transparency, cost reduction, and efficiency in SME supply chains after GST implementation. 6. Government of India. (Various Years). GST Council Annual Reports. New Delhi: GST Council Secretariat. 7. Ministry of Finance, Government of India. (Various Years). Economic Survey of India. New Delhi: Government of India. 8. Ministry of Commerce and Industry. (Various Years). Logistics Ease Across Different States (LEADS) Reports. New Delhi: Government of India. 9. National Council of Applied Economic Research (NCAER). (2024). Impact of GST on Logistics and Supply Chain Efficiency in India. 10. Reserve Bank of India (RBI). (Various Years). Handbook of Statistics on Indian Economy. Mumbai: RBI.
Publication Date
7/4/2026
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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