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Abstract

This is a study that evaluated the the impact of Goods and Services Tax (GST) on the manufacturing organizations in Kota region of Soutb-East Rajasthan. Thus, the research problem is that the organization faced many problems while the implementation of GST. It has been found that manufacturing organizations are benefited by the GST. Most of the organizations initially faces problems in adopting GST but by the time they understood it and found it very smooth and easy taxation system. The out of the two options of GST, composition scheme was adopted by some manufacturer only. Most of the manufacturing organizations are micro/small in size and most of them are located in Kota city in south east region of Rajasthan.

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