• DR.JELINE DHINAKAR
• JEEVANANDHAM.P

The introduction of the Goods and Services Tax (GST) is 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, GST will mitigate ill effects of cascading or double taxation in a major way and pave the way for a common national market. The author discussed in detail about the GST, its implications on various industries and in particular about construction industry. The author describes the path of GST, its salient features and various components of GST, which will help the readers to understand the basic concepts. The objective of this paper is to create awareness on GST and its implications in construction industry. The author took intensive effort to ascertain various factors affecting the construction industry and its causes and a possible solution.

GST - Implications of GST – Construction industry etc,

" Existing Law to GST Law-A Transformation A study on Implications of GST in construction Industry", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.243-248, June 2019, Available :http://www.jetir.org/papers/JETIR1906V34.pdf

" Existing Law to GST Law-A Transformation A study on Implications of GST in construction Industry", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp243-248, June 2019, Available at : http://www.jetir.org/papers/JETIR1906V34.pdf