Impact of GST on Handicraft Exporters

Kritika Tekwani, Anil Rana and Rinku Raghuvanshi

Economic Studies journal, 2021, issue 3, 156-173

Abstract: The research paper is devoted to finding out the impact of Goods and Services Tax on handicraft exporters. With the introduction of GST, people are confused with its implications and this study contributes in making clearness among the people, how GST is positive for them. This study concentrates on the ease of doing export business after the introduction of this new tax. This research paper also focuses on the impact of each GST variable (registration, return rates, input tax credit, letter of undertaking/Bond, refund, e-way bill, and reverse charge mechanism) on handicraft exporters. It is a correlational research study. Simple random sampling has been used. Exporters have been randomly identified from different locations in Jaipur. One-Way ANOVA statistical test and multiple- linear regression analysis have been used. There is a notable effect of GST on Jaipur handicraft exporters. This research paper also revealed that each GST variable has a significant impact on exporters of handicrafts with regard to ease of exports. The results of this research paper can also be useful for future researchers. As GST was introduced in 2017, still no such study has been conducted to measure the implication of this tax on registered exporters. The results of this research paper can be beneficial for the Government, Export Promotion Council of Handicrafts, Exporters, and Taxpayers. This research study has concluded the positive impact of this new tax on exporters of handicrafts.

JEL-codes: F1 F23 H20 H21 H25 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2021:i:3:p:156-173

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