• SURYA DAS R
• Dr. E. Shirley Elizabeth

Goods and Service Tax (GST) is an indirect tax (or consumption tax) levied in India on the sale of goods and services. GST is important step taken by the Indian government in the field of ‘taxation reforms’. A number of central and state tax would be amalgamated into a single tax thereby mitigating tax cascading. Goods and services are divided into five tax slabs for collection of tax – 0%, 5%, 12%, 18%, and 28%. One of the main objective of GST is to eliminate the double taxation. GST implemented with an aim to one nation one tax; tax is levied on goods and service at national level. GST is covering number of industries; also footwear industries adjusted with GST system. GST touches every aspect of footwear industries, especially to determine the price of footwear. The paper overviews the impact of GST among footwear industries was highly significant.

GST in India, Footwear industry in India, SWOT Analysis of GST in footwear Industries, Growing opportunities and challenges.

"IMPACT OF GST AMONG FOOTWEAR INDUSTRY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.165-169, February-2019, Available :http://www.jetir.org/papers/JETIR1902724.pdf

"IMPACT OF GST AMONG FOOTWEAR INDUSTRY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp165-169, February-2019, Available at : http://www.jetir.org/papers/JETIR1902724.pdf