Deciphering the Impact of Goods and Services Tax on Supply Chain Management: An Exploration through Literature.

Dhar, Kuldeep Kumar; Khandelwal, Utkal

GST plays a significant role in various sectors of the business and transform their operations so as supply chain and logistics operations. Industries that combine various regular manufacturing and trading activities need to fill the gap between rising demand and well-timed and appropriate supply. The view of supply chain management as the backbone of India's fast-growing economy can hardly be underestimated. This paper is an attempt to recapitulate the impact of goods and service tax on supply chain industry through extensive literature survey. This paper presents role of GST on supply chain, warehouse consolidation supply chain management reform, pros and cons of implementing GST on supply chain and logistics and findings of some previous researchers with similar kind of study.

VALUE-added tax; SUPPLY chain management; MANUFACTURED products; LOGISTICS; WAREHOUSE management

Vision: Journal of Indian Taxation, 2021, Vol 8, Issue 1, p137

2347-4475

Academic Journal

10.17492/jpi.vision.v8i1.812108