Abstract

In this paper we focused on the post implementation review on impact of Goods and Service Tax (GST) on aviation sector in India. Aviation is one of the fastest growing sectors in Indian economy which is extensively used by local as well as the international populace. The government of India has initiated numerous measures like flexible travel proceedings, liberalization and infrastructure development to ensure the traveling safer and more expedient. It is, conversely, assumed that the newly implemented taxation, Goods and Service Tax (GST) implemented from the 1st July 2017 have positive as well as negative impacts on the aviation sector of India. However, GST simplified the confusion of multiple taxes and the aggravations that are countenanced due to the indirect taxes imposed by both the State and Central Governments, it is impinged on the airline fares and other areas related to the aviation sector of India. We conclude that the airline sector hoped to attract a large number of passengers in coming years. In such a situation, implementation of GST might cause a problem for the industry. Increased cost might create pressure for the airlines, and as a result, the growth of the industry might face a difficulty. So the central government should convince state governments to bring down taxes on ATF at the earliest. Dr Manish P Parmar | Mr Cyril Parmar"A Review Study on Post Implementation of Goods and Service Tax (GST) on Aviation Sector in India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: http://www.ijtsrd.com/papers/ijtsrd7084.pdf http://www.ijtsrd.com/management/organizational-behaviour/7084/a-review-study-on-post-implementation-of-goods-and-service-tax-gst-on-aviation-sector-in-india/dr-manish-p-parmar

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