A Project titled

“IMPACT OF GST ON THE LOGISTICS SECTOR”

submitted to University of Mumbai

for partial completion of the degree of Master of Commerce

Under the Faculty of Commerce

Submitted by

Tino Aniyan

(Roll No. 30)

SEMESTER IV

Under the guidance of

Asst. Prof. C.A KRISHNAN JAIKUMAR

V.K KRISHNA MENON COLLEGE OF COMMERCE & ECONOMICS

AND SHARAD SHANKAR DIGHE COLLEGE OF SCIENCE
BHANDUP (EAST), MUMBAI-400042

ACADEMIC YEAR
2022-23

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 BHANDUP EDUCATIONAL SOCIETY’S
V.K KRISHNA MENON COLLEGE OF COMMERCE & ECONOMICS
AND SHARAD SHANKAR DIGHE COLLEGE OF SCIENCE
BHANDUP (EAST), MUMBAI-400042
E-Mail: info@menoncollege.edu.in PH: 022 25668541

CERTIFICATE

This is to certify that of Mr Tino Aniyan, Roll No. 30 MCOM (Advanced

Accountancy) Semester IV (2022-23) has worked and duly completed her/his
Project Work in partial fulfillment of the requirement for the award of Master of
Commerce under the Faculty of Commerce and her/his project is entitled, “IMPACT
OF GST ON THE LOGISTICS SECTOR”

INTERNAL EXAMINER EXTERNAL EXAMINER PRINCIPAL

DATE OF SUBMISSION:

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 DECLARATION

I Mr. TINO ANIYAN, Roll No. 30of M.Com (Advanced Accountancy)

Semester IV, the undersigned hereby, declare that the work embodied in this
project titled IMPACT OF GST ON THE LOGISTICS SECTOR, forms my
own contribution to the research work carried out under the guidance of C.A.
Krishnan Jaikumar is a result of my own research work.

Wherever reference has been made to previous works of others, it has clearly
indicates such and included in the bibliography.

I, hereby further declare that all information of this document has been obtained
and presented in accordance with academic rules and ethical conduct.

(SIGNATURE OF STUDENT)

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 ACKNOWLEGMENT

To list all have helped me in difficult because they are so numerous and the
depth is so enormous.

I would like to acknowledge the following as being idealistic channel and fresh
dimensions in the completion of this project.

I take this opportunity to thank University of Mumbai for giving me chance to

do this project.

I would like to thank my Principal, Smt. Saroj V Phadnis for providing the
necessary facilities required for completion of this project.

I take this opportunity to thanks our Co-ordinator Asst. Prof. Anjana Ashokan
for his moral support and guidance.

I would also like to express my sincere gratitude towards my Project Guide

Asst. C.A. Krishnan Jaikumar whose guidance and care made the project
successful.

I would like to thanks my college library, for having provided various reference
books and magazines related to my project.

Lastly, I would like to thanks each and every person who directly or indirectly
helped me in completion of the project especially my parents and peers who
supported me throughout my project.

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 INDEX

SR NO. PARTICULARS PAGE NO.

CHAPTER 1 INTRODUCTION OF PROJECT 1-06

CHAPTER 2 RESEARCH METHODOLOGY 07-12

CHAPTER 3 LITERATURE REVIEW 13-47

CHAPTER 4 DATA ANALYSIS AND INTERPRETATION 48-84

CHAPTER 5 CONCLUSION 85-87

BIBILIOGRAPHY 88