Published Paper Details:

GST ( Goods and Service Tax) was implemented in India on 1st July, 2017. GST is a complex and indirect tax structure, which was implemented in four different slabs throughout the economy. The slabs are 5%, 12%, 18% and 28%. It has influenced the working structure by unifying the tax, as presently the tax is levied at the final stage of consumption and if any tax is levied at any stage of production it can be redeemed. The taxation reform has impacted different sectors of the economy including the MSMEs. Thus the study analyses the ongoing impact of GST on the MSMEs in Jharkhand. . Jharkhand has large industrial base and stands 12th in the contribution of the MSMEs in GDP. To broadly study the impact the study focuses on two different aspects that has been influenced broadly that is profitability and the operational performance. The study focuses analysing the impact of GST on the MSMEs in Jharkhand using descriptive statistics.