Authors : K.J. Reshma and C. Rakesh
Abstract: Indian tax is one of the major sources of income to the government. Indian tax is one of the major sources of income to the government. As we know that Indian tax system is more rigid and complex. So, in order to avoid this inflexibility and complexity our central government is concentrating towards changing some of the complex tax methods. The GST is the one which will replace all the indirect tax system of our country place. The central government focusing towards implementing the goods and service tax. Therefore, the literature on goods and service tax is a recent origin and only a limited study is undertaken on the goods and service tax with different needs. So, this study has made an attempt to review the literature and to identify the impact of Goods and Service Tax on fast moving consumer good distributors.
K.J. Reshma and C. Rakesh, 2019. A Study on Impact of Tax Reforms on Fast Moving Consumer Good (FMCG) Distributors-with Reference to Goods and Service Tax (GST). Research Journal of Applied Sciences, 14: 337-342.