• Dr. Manisha Khaladkar
• Ajinkya Jadhav

Since 2000, after going through various discussions & debates, finally Goods & Services Tax (GST) has become a reality. The introduction of GST has become one of the most transformational reforms since the 1991 reform in Indian economy. As it amalgamates a large quantity of both the taxes i.e. Central & State taxes which helps to overcome with the issue of cascading effect of taxation or double taxation and further to it, it gives one common national market for the goods & services or both. GST is a comprehensive tax which is imposed on manufacture, sale and consumption of goods and services or both, besides those which did not fall in its scope. As the Goods & Services Tax applicable throughout the country it impacts on each and every sector of economy and quite large on Agriculture Sector as it contributes 16% sharein the national GDP of country and employs50% of Indian population. Above changes in tax rates will automatically reflects in the changes in the price structure of agricultural inputs, followed by commission or margin of manufacturers and dealer’s, imports and exports and finally farmer’s income and economy of country. Overall, it seems, from the input side, that the cost of cultivation for farmers may increase marginally, which will put mild pressure on agri prices. But, before concluding this prices of agri-outputs are also need to consider.

GST, Agri-product GST, goods & services

"AN IMPACT OF GOODS & SERVICES TAX ON AGRICULTURE SECTOR OF MAHARASHTRA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 4, page no.46-53, April-2019, Available :http://www.jetir.org/papers/JETIR1904A06.pdf

"AN IMPACT OF GOODS & SERVICES TAX ON AGRICULTURE SECTOR OF MAHARASHTRA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 4, page no. pp46-53, April-2019, Available at : http://www.jetir.org/papers/JETIR1904A06.pdf