• DR. C. Thirumal Azhagan
• A. kanmani

GST is one of the most important tax reforms in India. Goods and service tax has impacted the complete structure of Indian banking sector including government sector. With the help of this initiative, indirect taxes that were there in the country are completely removed in an efficient manner. This has proved to be easy administration for the both central and state government. The research carried out the study with the aim to analysis the impact of GST on banking sector. In this research paper we will be illustrating about the impact of goods and service tax on the customer and the different sector like banking one. The researcher used the descriptive type of research design in this study. The data collected by primary collection method. Primary data is gathered by distributing a questionnaire to the employers from the banks. The sample is taken from the employees of the private banks which covers a five different types of banks. The total sample size (N=54) The valuable responses from employees are 54 respectively through questionnaire. The sample has been taken 54 for analysis convenience. For the purpose of analysis and interpretation the researcher used the following statistical tools namely simple percentage analysis, chi- square test, and correlation.

impact on banking sector, good reform, analysis

"Analysis of GST on banking sector", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.659-664, May-2019, Available :http://www.jetir.org/papers/JETIR1905394.pdf

"Analysis of GST on banking sector", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp659-664, May-2019, Available at : http://www.jetir.org/papers/JETIR1905394.pdf