Abstract

As on 1st July 2017 Ministry of Finance Government of India administered harmonised system of taxation in India. The introduction of GST is really a game changer for Indian economy as it has replaced list of complex indirect tax structure with a simple, transparent and technology–driven tax regime called as GST. GST is enhancing ease of doing business in country by breaking interstate trade and commerce barriers. This study investigates the impact of GST on Small and medium enterprises. The research is conducted with a corporate view on GST to proving “ONE NATION, ONE TAX, ONE MARKET”. To investigate the effects of GST, the researcher used descriptive analysis of qualitative and quantitative data gathered from primary and secondary sources of data collection for 43 Small and Medium Enterprises in Shivaji Udyamnagar, Kolhapur Mr. Amar S. Patil "Will GST Make India an Economic Union? Respect to Kolhapur Industrial Area" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Fostering Innovation, Integration and Inclusion Through Interdisciplinary Practices in Management , March 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23051.pdf Paper URL: https://www.ijtsrd.com/economics/financial-economics/23051/will-gst-make-india-an-economic-union-respect-to-kolhapur-industrial-area/mr-amar-s-patil

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