Assistant Professor in
Every nation will impose various taxes on people in order to maintain and undertake any development work as such. In India the government recently introduced GST (Goods and Service Tax). The primary objective behind development of GST is to subsume all sorts of indirect taxes in India like Central Excise Tax, VAT/Sales Tax etc. and maintain one taxation system in India. This paper is a comparison study between Pre-GST and Post-GST its effect on profit in a Public Sector manufacturing unit. It also analyses the relationship between the GST and profitability and whether the manufacturing unit benefited from it or not.
Tax, Indirect Tax, GST, manufacturing sector, Public sector, Profitability
