• SHETTY DEEPA THANGAM GEETA
• Dr. SP. MATHIRAJ
• R. SAROJA DEVI

Introduction of GST would be a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading and pave the way for a common national market. Some of them gave positive responds and some others gave negative feedbacks as the implementation has resulted in higher prices for goods and services and thus this tax may cause burden to people. Therefore, this study was carried out to identify student’s awareness and knowledge on the implementation of Goods and Service Tax (GST). The sample comprised of 50 students ranging from different Commerce student. The sample selection was made randomly. It is an issue if people are still unaware or confuse with the tax system of GST and become worst when people ignore and boycott not to pay the tax. GST is a popular issue that is being discussed by people day to day, it is necessary to know whether the students are aware of the government’s plan and do they have knowledge on this issue. It is concluded that providing adequate and relevant fundamental information is necessary to make them better understand the general principle of GST by organizing seminar, talk, training, course and forum in order to increase awareness and knowledge and also conform to regulation. No doubt that GST will give India a world class tax system by grabbing different treatment to manufacturing and service sector.

GST. Tax, Awareness and Knowledge.

"STUDENTS RESPONSIVENESS ON THE IMPLEMENTATION OF GST IN COMMERCE STREAM ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.536-540, February-2019, Available :http://www.jetir.org/papers/JETIR1902071.pdf

"STUDENTS RESPONSIVENESS ON THE IMPLEMENTATION OF GST IN COMMERCE STREAM ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp536-540, February-2019, Available at : http://www.jetir.org/papers/JETIR1902071.pdf