Aishwarya

UT4051

Until 2017, the Indian logistics sector was bewildered by several complexities intertwined with issues like higher logistics costs and complex tax structure, which affected the sector’s efficiency. The Goods and Services Tax (GST) bill's implementation was expected to reduce logistics costs by up to 20% compared to pre-GST times. (CARE Ratings, 2016). Even after the implementation of GST, Logistics and Supply chains are still undergoing many transformations in terms of structural changes in infrastructure that may be of some advantage or disadvantage for the businesses. So, it is essential to assess the changes that logistics infrastructure is undergoing post-GST and the impacts on the goods businesses due to the same. The research aims to understand the structural changes in the supply chain and movement of goods at a regional level due to the implementation of the Goods and Services Tax(GST) system.