• Dr. Jaspreet Dahiya
• Sonam Saini

GST also known as the Goods and Services Tax is defined as the giant indirect tax structure designed to support and enhances the economic growth of a country. More than 150 countries have implemented Goods and Service Tax (GST) so far. However, the idea of Goods and Service Tax (GST) in India was mooted by Vajpayee government in 2000 and the constitutional amendment for the same was passed by the Loksabha on 6th May 2015 but is yet to be ratified by the Rajyasabha. However, there is a huge hue and cry against its implementation. It would be interesting to understand why this proposed Goods and Service Tax (GST) regime may hamper the growth and development of the country.This research has been done in the shori cloth market of Rohtak district in Haryana. Sample size is taken as 400 including 200 Reatilers and 200 Wholesalers. Shori Cloth Market is taken as the universe of the study. As it is one of the largest wholesale and retail Market of garments in Asia. So the market area is quite large for the study and to achieve the required objectives. GST is the latest system of tax in India launched on 1July2017. It has a large scope of studying the effect of GST in the Indian economy. It needs to find out the real picture of Goods and Service Tax implication on Shori Cloth Market by researcher.

Goods & Services Tax, Sales, Wholesalers, Retailers, Customer.

"A Study On theDifference Between Perception of Wholesalers and Retailers Regarding Goods and Service Tax(GST) of Shori Cloth Market of Rohtak District In Haryana", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 8, page no.770-777, August-2020, Available :http://www.jetir.org/papers/JETIR2008099.pdf

"A Study On theDifference Between Perception of Wholesalers and Retailers Regarding Goods and Service Tax(GST) of Shori Cloth Market of Rohtak District In Haryana", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 8, page no. pp770-777, August-2020, Available at : http://www.jetir.org/papers/JETIR2008099.pdf