A Study on Goods and Service Tax and Its Impact on MSME Sector Related with North-East States

Authors

  • Mantu Kumar Chaudhary Assistant Professor, Guest Faculty, Dept of commerce, Nagaon University, Nagaon, Assam, India. Author

DOI:

https://doi.org/10.64880/ijeagr.v1i3.07

Keywords:

Destination based, Cascading, Subsumed, Nuances, Tax review etc.

Abstract

Indian tax system is very old and lengthy and burdening. The tax system of any country plays an important role in economic, social and political development. The various tax in India are reformed from time to time. The most historical reform in Indian tax system is implementation of GST, which subsumed different central and state tax. GST is a destination based tax which simplify the Indian tax structure and provide a ready market to businessmen.   

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Published

2026-08-08

Issue

Vol. 1 No. 3 (2026): August 2026

Section

Articles

How to Cite

A Study on Goods and Service Tax and Its Impact on MSME Sector Related with North-East States. (2026). International Journal of Educational Analysis and Global Research (IJEAGR), 1(3), 59-62. https://doi.org/10.64880/ijeagr.v1i3.07