TY  - GEN
AU  - OM PRAKASH, C
AU  - THANGAVEL, N
TI  - Impact of VAT and GST on supply chains of garment retail sector
PY  - 2013///
KW  - TAXATION
N2  - 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
ER  -