Impact of VAT and GST on supply chains of garment retail sector

By:

OM PRAKASH, C

Contributor(s):

THANGAVEL, N

Material type:

Mixed materialsPublication details: 2013Description: 105-112Subject(s):

TAXATION

NLM classification:

336.2

In: Journal of Accounting and FinanceMSummary: The industry was eagerly awaiting an act from the government to simplify the Value Added Tax (VAT) assessment process across the different state in India. This VAT system has been recently introduced and not yet implemented to its full impact. When fully implemented, it would have long lasting consequences on the way the supply chain is being developed. The current form of VAT encourages retail trade within a single state, with significant implications on the location of warehouse and accordingly transportation cost.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		27/2	Available		P15174

The industry was eagerly awaiting an act from the government to simplify the Value Added Tax (VAT) assessment process across the different state in India. This VAT system has been recently introduced and not yet implemented to its full impact. When fully implemented, it would have long lasting consequences on the way the supply chain is being developed. The current form of VAT encourages retail trade within a single state, with significant implications on the location of warehouse and accordingly transportation cost.

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