• KOWSIKA P
• SRINIVASAN J

Goods and Services Tax (GST) is an indirect tax which was passed on 3 august 2016 and commenced on 1 July 2017 in India. GST was already implemented in 160 countries. India adopted concurrent dual GST model where taxes are collected in the form of State Goods and service tax (SGST) and Central Goods and service tax (CGST). Goods and Services Tax is a single and a broad based tax levied on goods and services consumed in an economy. Agricultural sector has been the root of Indian economy and it contributes to around 17.4 per cent to GDP. About 52 per cent of the total rural livelihood depends on this sector as their primary means of livelihood, so it is important to study the impact of GST on the Agriculture sector. GST will have both positive and negative effect on Agriculture. GST is expected to create a business friendly environment, as price level and inflation rate go down. The researcher used satisfied sampling method to collect the response from the respondent. They used 100 responding for the study. Good and Service tax has single tax structure as it leads to unified market at national level for goods and services. The implementation of GST is expected to bring uniformity across states and central which would make tax support policy of a particular commodity effective. Good and Services Tax (GST) was predicted to have a simple harmonized tax structure with operational ease leading to a single unified market at national level for goods and services while ensuring that there is no negative revenue impact on the states.

GST – Indian agriculture – agriculture commodities – Different taxes – Agriculture marketing - Indian economy

"IMPACT OF GST ON INDIAN AGRICULTURE IN AGRICULTURE MARKETING ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 4, page no.513-524, April-2019, Available :http://www.jetir.org/papers/JETIR1904171.pdf

"IMPACT OF GST ON INDIAN AGRICULTURE IN AGRICULTURE MARKETING ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 4, page no. pp513-524, April-2019, Available at : http://www.jetir.org/papers/JETIR1904171.pdf