A STUDY ON IMPACT OF GST ON SELECTED MSMES OF SABARKANTHA REGION OF GUJARAT

Abstract

GST is indirect tax which is levied on consumptions of any goods and services. In this study an attempt is made to examine the impact of GST on MSMEs of Sabarkantha region of Gujarat. Convenience sampling method was used for data collection. Total 155 structured questionnaires were distributed to entrepreneurs of MSME in various areas of Sabarkantha district out of which 148 responses were collected and used for data analysis. Data was analyzed by using simple percentage analysis, reliability tests, one-way analysis of variance. It was found that there is significant difference between the impact of Goods and Services Tax (GST) and the age of respondents. It was also concluded that there was no significant difference between the impact of Goods and Services Tax (GST) and the income of MSME entrepreneurs. This study provides a basic framework for understanding the impact of GST on MSME entrepreneurs.