Avin Krishna M P, Christ University, Banglore
INTRODUCTION
In India, the e-commerce industry is quickly expanding. It currently has the third-largest economy in the world, after China and the United States. In the past, indirect tax regulations led to numerous misunderstandings and disputes, “which limited the growth of e-commerce in India. Due to improper linkages between numerous indirect taxes and tax evasion, the government has also lost a substantial sum of money. The GST is designed to simplify the tax system, reduce the overall tax rate, and plug gaps in earlier indirect tax legislation.
GST will have a different effect on the e-commerce industry than it will on the other economic sectors, though. This study's main objective is to evaluate how GST will affect India's e- commerce industry. After GST went into effect on July 1st, 2017, the current study was conducted to assess the state of e-commerce in India at the time. This study will assist us comprehend GST's influence and issues with the Indian e-commerce industry and its clients. GST has confused several industries.
RESEARCH METHODOLOGY
This research is based on secondary information collected from websites , journals, articles. As a result, the doctrinal method was used in this study. A qualitative assessment paradigm that uses secondary data to assess various research attributes and related objectives was used.
OBJECTIVE OF THE STUDY
1- To analyze the impact of GST on E-commerce sector in India
2- To conduct a comparison analysis of the new GST and the previous indirect taxes that are relevant to India's e-commerce sector.
3- To analyze the attitude of customers and companies towards GST.
