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A Review Study on Post Implementation of Goods and Service Tax (GST) on Aviation Sector in India

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A Review Study on Post Implementation of Goods and Service Tax (GST) on Aviation Sector in India


Dr Manish P Parmar | Mr Cyril Parmar

https://doi.org/10.31142/ijtsrd7084



Dr Manish P Parmar | Mr Cyril Parmar "A Review Study on Post Implementation of Goods and Service Tax (GST) on Aviation Sector in India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1, December 2017, pp.711-714, URL: https://www.ijtsrd.com/papers/ijtsrd7084.pdf

In this paper we focused on the post implementation review on impact of Goods and Service Tax (GST) on aviation sector in India. Aviation is one of the fastest growing sectors in Indian economy which is extensively used by local as well as the international populace. The government of India has initiated numerous measures like flexible travel proceedings, liberalization and infrastructure development to ensure the traveling safer and more expedient. It is, conversely, assumed that the newly implemented taxation, Goods and Service Tax (GST) implemented from the 1st July 2017 have positive as well as negative impacts on the aviation sector of India. However, GST simplified the confusion of multiple taxes and the aggravations that are countenanced due to the indirect taxes imposed by both the State and Central Governments, it is impinged on the airline fares and other areas related to the aviation sector of India. We conclude that the airline sector hoped to attract a large number of passengers in coming years. In such a situation, implementation of GST might cause a problem for the industry. Increased cost might create pressure for the airlines, and as a result, the growth of the industry might face a difficulty. So the central government should convince state governments to bring down taxes on ATF at the earliest.

GST, Aviation, Airline, Service, Tax, Civil, Industry, Impact, MRO, LCCs, FDI, CAGR


IJTSRD7084
Volume-2 | Issue-1, December 2017
711-714
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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