• Manju Yadav

Abstract: “The real wealth of a nation is its people, and the purpose of development is to create an enabling environment for people to enjoy long, healthy and creative lives.” The first human development report ( UNDP) 1990 ( www.thenation.com) From the ancient times, it is advised that sound tax policies are an indication of strong governance and sustainable development. July 1st, 2017 was the most Revolutionary day in the history of Indian tax reform. On this day goods and service tax was implemented all over the country, for converting entire economy into one single market. With the implementation of GST India joins the league of over 160 countries, which have introduced a GST regime. France was the first country introducing GST in 1954 to address the problem of tax evasion. The introduction of GST in India is a big step in the direction of improving the country’s ranking in the ease of doing business. GST has affected every section of the society. This paper mainly focuses the impact of GST on a vulnerable section of the society. It analyses the impact of GST on persons with disabilities, women and scheduled tribes. The paper also highlights the effect of GST on local bodies.

Keywords: GST, Tax Evasion, Persons with Disablilities, Scheduled Tribe, Local Bodies,FMCG

"IMPACT OF GST ON VULNERABLE SECTION O F THE SOCIETy AND LOCAL BODIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 4, page no.412-415, April-2018, Available :http://www.jetir.org/papers/JETIR1804078.pdf

"IMPACT OF GST ON VULNERABLE SECTION O F THE SOCIETy AND LOCAL BODIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 4, page no. pp412-415, April-2018, Available at : http://www.jetir.org/papers/JETIR1804078.pdf