Published Paper Details:

The introduction of Goods and Services Tax (GST) is a milestone in the field of indirect tax reforms in India. By merging a large number of Central and State taxes into a single tax, GST is expected to significantly ease double taxation and make taxation overall easy for the industries. At the end customer, the most beneficial will be in the reduction in the overall tax burden on goods and services. GST also involves make Indian products most competitive in the domestic and international markets. Though there are certain difficulties in understanding GST, it is clear that GST can enhance the transparency and uniformity might boost up the Indian Economy from all sectors. The withdrawal or reducing GST on Agricultural products and utensils may definitely beneficial for the agriculture sector. The largest contributor to India's GDP overall is the agriculture and allied industries are approximately 16% of India's GDP is covered. Hence, in the present paper it is being discussed the various disciplines of GST on Agriculture sector and its impact in detail.