IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-96-4104-8_18.html
   My bibliography  Save this book chapter

Impact of Goods and Services Tax on the Performance of MSMEs in Uttarakhand State

In: Sustainable Economy Models in the Age of Industry 5.0

Author

Listed:
  • Jyotika Kaur

    (Graphic Era Deemed to Be University)

  • Rupa Khanna

    (Graphic Era Deemed to Be University)

  • Tanupriya Choudhury

    (Graphic Era Deemed to Be University)

Abstract

GST has been explained as “Good & Simple Tax” by our Honorable Prime Minister Shri Narendra Modi as the reform seeks to achieve simplicity, transparency, and ease in 17 Central and State Indirect Taxes and 23 Cesses were subsumed. The present work was undertaken to study the impact of GST on the performance of MSMEs in the State of Uttarakhand. In view of studying the said problem, a questionnaire schedule was prepared to collect the desired data. The study has been conducted in the districts of Uttarakhand. In this context, statistical tools such as confirmatory factor analysis, reliability and validity test, and regression analysis were used for the purpose of analysis. The findings have therefore established that certain variables such as compliance, cost, market conditions, innovation and learning, and operating activity are some of the factors that determine performance by MSME in the Uttarakhand State. Further the study was limited to the state of Uttarakhand with an emphasis only on the MSME sector. Future studies can be conducted in the larger states which have densely populated MSMEs along with studying impact of the reform on the consumers.

Suggested Citation

  • Jyotika Kaur & Rupa Khanna & Tanupriya Choudhury, 2025. "Impact of Goods and Services Tax on the Performance of MSMEs in Uttarakhand State," Springer Books, in: Rakesh Kumar & Sachi Nandan Mohanty (ed.), Sustainable Economy Models in the Age of Industry 5.0, pages 311-332, Springer.
    • Handle: RePEc:spr:sprchp:978-981-96-4104-8_18
    DOI: 10.1007/978-981-96-4104-8_18
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-981-96-4104-8_18. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.