Implementation of GST and its Impact on Employees

  • Dr. Abhishek Singh Assistant Prof., LY College, Kaimganj, Farrukhabad


Goods and services tax is a tax that is levied on the production, sales and costs of goods and services. The main objective of the GST is to ensure consistency of the decentralized indirect tax structure in India and to avoid the consecutive effects of taxation. The impact of the GST will lead to a change in the total tax system in India. GST is considered a major reform in the Indian tax structure. It includes various taxes, such as central excise duty, service tax, entertainment tax, lofty tax, state tax, luxury tax, lottery tax and other surcharges on goods and services. This report describes GST benefits, challenges and impact on employer employee transactions.


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