PERCEPTION OF GST IN VARANASI DISTRICT OF UTTAR PRADESH

R.MOHAPATRA¹, P. JOLIYA²*, V. KAMALVANSHI³, S. KUSHWAHA^4
1Depratment of Agricultural Economics, Institute of Agricultural Sciences, Banaras Hindu University, Varanasi, 221005, India
²ICAR-National Agriculture Science Fund, KAB-I, New Delhi, 110028, India
³Depratment of Agricultural Economics, Institute of Agricultural Sciences, Banaras Hindu University, Varanasi, 221005, India
⁴Depratment of Agricultural Economics, Institute of Agricultural Sciences, Banaras Hindu University, Varanasi, 221005, India
* Corresponding Author : pjoliya@gmail.com

Received : 15-10-2018     Accepted : 26-10-2018     Published : 30-10-2018
Volume : 10     Issue : 20       Pages : 7369 - 7371
Int J Agr Sci 10.20 (2018):7369-7371

Keywords : GST, likert scale, one sample t test
Conflict of Interest : None declared
Acknowledgements/Funding : Authors are thankful to Department of Agricultural Economics, Institute of Agricultural Sciences, Banaras Hindu University, Varanasi, 221005, India
Author Contribution : All author equally contributed

GST is a revolutionary tax reform introduced in India on 1st July 2017. It promises to infuse fresh vigour into Indian economy by unifying the whole nation into a single market. It eliminates the cascading effect of multiple taxes. It has been a year since its implementation hence it is important to know how people perceive the new tax reform. This research is an exploratory study done in Varanasi by convenient sampling of 100 respondents from Kashi Vidyapeeth Block. To know the perception of people regarding GST, Likert scale and one sample t test is used as the statistical techniques.

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