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Lit Review Final 1

The document summarizes 5 literature reviews on the impact of GST (Goods and Services Tax) on India's textile industry. Literature Review 1 examined how GST impacts the textile industry and cotton supply chain. Literature Review 2 studied GST's concept and textile industry's role in the Indian economy. Literature Review 3 analyzed GST's impact on factors like GDP growth and textile sector subsidies and exports. Literature Review 4 concluded GST has both positive and negative effects on India's garment industry after 2 years of implementation. Literature Review 5 examined how GST will bring changes to India's textile business overall positively.

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Priyank Agarwal
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101 views

Lit Review Final 1

The document summarizes 5 literature reviews on the impact of GST (Goods and Services Tax) on India's textile industry. Literature Review 1 examined how GST impacts the textile industry and cotton supply chain. Literature Review 2 studied GST's concept and textile industry's role in the Indian economy. Literature Review 3 analyzed GST's impact on factors like GDP growth and textile sector subsidies and exports. Literature Review 4 concluded GST has both positive and negative effects on India's garment industry after 2 years of implementation. Literature Review 5 examined how GST will bring changes to India's textile business overall positively.

Uploaded by

Priyank Agarwal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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LITERATURE REVIEW 1 

(CA Malay Gupta ,2018) 


Examined the impact of GST on textile industry and concluded in her research
paper that GST instead of indirect taxes has a significant impact on the textile
industry she also stated that GST will influences the cotton chain of the textile
industry  
The researcher used analysis technique which supported past literature from
various journals, newspapers and magazines covering educational literature on
goods and service Tax. I 
She also stated that there may be a number of disadvantages for the textile
industry due to higher tax revenues and the removal of the benefits of the
cotton value chain. However, though difficult to say that the GST will manage
more registered taxpayers in the longer term and help the industry. 
 
LITERATURE REVIEW 2 
Jyotsna Oberoi (2014) 
The purpose of research was to cognize the concept of GST and to study the
key role of textile industry in the Indian economy
The researcher used an explorative analysis technique supported past
literature from various journals, annual, reports, newspapers and magazines
covering wide assortment of educational literature on goods and service Tax.
In keeping with the objectives of the study, the analysis style is of descriptive in
nature. Available secondary data was extensively used for the study. 
. It will simplify the present procedures by converging various complex indirect
taxes into a unified platform and conjointly improve the “textile export” state
of affairs of India. 

Literature review 3 
Rajan Maidan (2018) & Dr. Priyanka Garg (2018) 
Examined” IMPACT OF GST FOR INDIAN TAXTILE SECTOR” and concluded that
In Indian economy growth with regards to GDP, export promotion,
employment, etc.
Textile industries play a very important role 
The textile industry in general is lightly taxed and extensively subsidized. The
payment of unreduced taxes on textile products and other subsidies is
beneficial for textile exports. The GST 's current effect on the textile industry is
also negative provided that after China, it is the world's second largest textile
industry. In addition to having one of life's basic essentials that is cloth. 
Literature review 4
  Mrs. Vinita A hire -Kale (2019) &Ms. Shreya Mukesh Kanodia (2019)

Examined “A Study on Effects Of Goods & Service Tax (GST) On


Garment Industry After Two Years Of Implementation” and concluded
that India is on the changing path and GST is one of the important steps
taken towards development of the

The analysis and interpretation is done on the basis of various cases


which takes place in Garment industry and various authorized reports
which gives relevant information.
The project scope is related to GST effects on Garment Industry which
is positive as well as negative effects.

Literature review -5
(Prof. Dr R. A. RATHI & Prof. SHILPA SAMPATH KUMAR 2019)

Examined “GST-A TRANSITION FOR THE TEXTILE SECTOR IN INDIA“ concluded


that introduction of GST will bring in a great deal of changes in the textile business of India
with an overall positive impact on the sector. Objective of study the transition of textile
industry to GST in the Indian economy and to examine the impact on textile sector under
GST regime The researcher used an explorative analysis technique supported past literature
from various journals, annual, reports, newspapers

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