The research highlights the study of Post-GST scenario on Trade and Commerce in
Uttarakhand. The Need for this paper arises from the fact that GST has completed one year of operations.
The research is based upon Primary and Secondary sources of data. Primary data has been collected from 8
districts ofUttarakhandcovering through 500 respondents selected by simple random sampling. Out of 500
questionnaires, 480were found adequateto be included in the research work.The Secondary data was
collected through various journals, articles, press release and websites. The data collected was analysed
through six defined dimensions namely implementation analysis, simplification and transparency analysis,
sector wise impact analysis, financial burden analysis, buying behavior analysis and need base analysis. Bar
charts, line charts and pie charts were used through MS Excel 2010 and Cronbach alpha reliability test,
correlation and component analysis used through SPSS 21.0 to interpretation of thedata. Major findings of
the research work reveled that GST rates are higher in some of the goods and services as compared to old tax
rates. Businessmen are discontented due to operational hurdles and higher rates of GST in some sectors. It is
also observed that GST is a good phenomenon for the economy and once the prevailing issues are sorted out
it will ease the business growth. It was also noted that the government has been taking necessary steps to
overcome the operational problems and rationalise oftax rates.
GST, Comparison, E-way bill, implementation analysis, financial burden analysis, GSTN, Antiprofiteering
and GST Council
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