A STUDY ON GOODS AND SERVICE TAX AND ITS IMPACT ON E-COMMERCE

AUTHOR:

K K Sree Purna(132104039)
BCOM L.L.B(Hons)
Saveetha School of Law
Saveetha Institute of Medical and Technical Sciences (SIMATS)
Chennai - 600077
Mobile no:9363103506
Email ID -kksreepurna@gmail.com

CO-AUTHOR:

Dr.S.Selvaraju
Associate Professor,
Saveetha School of Law,
Saveetha Institute of Medical and Technical Sciences
Chennai
Mobile: 9677254099
Mail: selvarajus.ssl@saveetha.com
A STUDY ON GOODS AND SERVICE TAX AND ITS IMPACT ON E-COMMERCE
1
K K SREE PURNA
2
DR.S.SELVARAJU

ABSTRACT:
E-commerce has totally changed the business scene in India over the past ten years. Not at all
like the regular blocks-and-mortar model, the online business gives genuinely necessary
accommodation to the customers as far as doorstep conveyance, more extensive item range,
and advantageous methods of installment. The main purpose of this study is to find out the
age of the respondents and their opinion on agreeability on GST creating a unified market
and boosting the Indian Economy and to find the impact of GST on e-commerce. The
research method adopted here is Empirical research and the Simple Random Sampling
method was used. The sampling size is 207 and the sample frame was in Thandalam. From
my research, it can be concluded that GST has a positive impact on the e-commerce sector.
Most of the respondents agree that GST is better than other previous indirect taxes. It is also
said that GST law stops the leakages in the generation of revenue, and it can also be said that
GST has a better impact on e-commerce compared to previous indirect taxes.

KEYWORDS:
Goods and service tax, e-commerce, indirect taxes, leakages in revenue, make in India

1
K K Sree Purna(132104039) BCOM L.L.B(Hons), Saveetha School of Law, Saveetha
Institute of Medical and Technical Sciences (SIMATS), Chennai - 600077, Mobile
no:9363103506, Email ID -kksreepurna@gmail.com

2
Dr.S.Selvaraju, Associate Professor, Saveetha School of Law, Saveetha Institute of Medical
and Technical Sciences, Chennai Mobile: 9677254099 Mail: selvarajus.ssl@saveetha.com
INTRODUCTION:
E-commerce has totally changed the business scene in India over the past ten years. Not at all
like the regular blocks-and-mortar model, the online business gives genuinely necessary
accommodation to the customers as far as doorstep conveyance, more extensive item range,
and advantageous methods of installment. Further, the area has opened incalculable roads for
new companies with business open doors that require negligible capital investment. The term
'aggregator' was characterized under Service charge regulations as the individual clients and
their related providers under his own image name through an online programming
application. With the coming of GST, a comparative idea was acquired wherein a different
charging segment was doled out for burdening determined supplies made through online
business administrators. The term 'aggregator' is supplanted by 'internet business
administrator' under the new duty who is obligatorily expected to take enlistment and
responsible to pay the charge on informed supplies made by different providers of advised
administrations provided through its computerized stage, meaning accordingly that all
arrangements of regulation as pertinent on the genuine provider including the raising of
expense receipt, recording of the month to month returns, and installment of assessment and
assortment of duty will apply to such administrator.

India is at the limit of one of the greatest duty changes it has at any point seen - the Goods
and Services charge (GST). Notwithstanding postpones in conclusive execution of GST, the
Indian government is currently forcefully moving for its presentation by 1 April 2017.
Whether GST turns into a reality in such a limited capacity to focus time is yet to be seen, in
any case, the requirement for GST can't be put into words. To this end, the Model GST Law
has integrated a different part of web-based business exchanges. In any case, the proposed
Model GST Law might bring about higher consistency challenges for the web-based business
area and open up different issues that would require further clearness and conviction.

The Chapter characterizes an 'electronic business administrator' to mean an individual who

possesses, works, or deals with an electronic stage participating in working with the supply of
any products/administrations or in giving any data or some other coincidental
administrations. The term 'aggregator' has been independently characterized to mean an
individual who possesses and deals with an electronic stage to empower a client to interface
with people offering support under the brand name of the aggregator. An aggregator (as
characterized) in the Model GST Law, in any case, has not been explicitly subsumed in that
frame of mind of an online business administrator.GST has created huge havoc in many
sectors, this study would enable us to understand its impact and problems on the
E-Commerce industry and its consumers in India.

The Model GST Law projects a commitment on each electronic trade administrator to gather
charges at the source and store appropriate GST when installments are to be made to the
provider. This will essentially expand the onus and consistency trouble on electronic trade
administrators, as a considerable lot of them have countless merchants. The web-based
businesses entered the Indian market around 2007, however inside a limited capacity to focus
changed the manner in which business is done in India. With alluring and helpful shopping
choices at the center of the customer confronting business, the online business industry offers
the ability to make inventive, feasible, steady, and consistent shopping experiences across all
channels. This market has drawn in calm a lot of financial backers who have been effectively
putting resources into India from that point forward. It has been anticipated that nearly 329.1
million individuals will purchase labor and products online in India by 2020. This intends
that around 70.7 percent of web clients in India will have bought items online by then. Seeing
this as an unconstrained chance to foster our economy it's under the hands of the public
authority to help this market and change the expensive rates.

OBJECTIVES:
● To find out the association between the age of the respondents and their opinion on
agreeability on GST creating a unified market and boosting the Indian Economy.
● To find out the correlation between gender and agreeability towards GST is better
than previous indirect taxes
● To find out the association between educational qualification and GST law stopping
the leakages in the generation of revenues.
LITERATURE REVIEW:
E-commerce includes an on-the-web exchange. Online business gives various advantages to
the purchasers in the type of accessibility of merchandise at lower cost, more extensive
decision, and saving time. The overall classification of online business can be separated into
two sections: E-merchandise: and E-finance. Internet business includes directing business
utilizing current correspondence instruments: phone, fax, e-installment, cash move
frameworks, e-information exchange, and the Internet. Online organizations like monetary
administrations, travel, diversion, and basic food items are all liable to develop. Powers
affecting the appropriation of worldwide web-based business and its structures incorporate
financial variables, political elements, social variables, and supranational establishments.
(Ms. Priti Jadhav, 2017)Australian buyers are progressively buying merchandise from
different nations, particularly through internet-based stages like eBay. Online stages and
strategies organizations are progressively giving abroad vendors a residential location,
stockroom, and neighborhood ledger to work with quicker conveyance of items to online
customers. By utilizing a speculative situation, this article investigates the GST suggestions
when unfamiliar web-based merchants utilize incorporated distribution centre-centred store
network arrangements under the "transport first, sell later" model. The article questions
whether the hidden justification behind sanctioning the Treasury Laws Amendment (GST
Low-Value Goods) Act 2017 (Cth) that few Australian organizations are not unreasonably
distraught by low-esteem imported products has been completely accomplished. The
proposed arrangement could be the presentation of an "unfamiliar business number" that
licenses unfamiliar substance distinguishing proof for the reasons for GST and personal
expense, yet additionally the Customs Act 1901 (Cth) and Australian purchaser regulation.
(Prafula Pearce; Dale Pinto, 2019)

The author has said that Section 9(5) says that the Government may, on the suggestion of the
Council, under GST 24 warning, determine classes of administration the duty on intra-State
supplies which will be paid by the electronic business administrator on the off chance that
such administrations are provided through it, and every one of the arrangements of this Act
will apply to such electronic trade administrator as though he is the individual obligated for
paying the charge comparable to the stock of such administrations. Where an electronic
business administrator doesn't have an actual presence in the available domain, any individual
addressing such an electronic trade administrator for any reason in the available region will
be responsible to settle the charge. Where an electronic business administrator doesn't have
an actual presence in the available domain and furthermore doesn't have a delegate in the said
area, the such electronic business administrator will name an individual in the available
region to make good on charge and such individual will be responsible for making good on
charge. (DR.Neelam Goel, 2018). The substitution of the Central extract obligation of the
legislature of India by Central Value Added Tax (CENVAT) furthermore, deals with charge
arrangement of the State legislatures by the VAT denoted a significant achievement in the
change cycle of backhanded charges in India. It tended to the flowing impact under the recent
framework by giving set out for charge paid on inputs too as duty paid on past buys and
brought about a significant rearrangement of the rate construction and widening of the duty
base.The substitution of the Central extract obligation of the legislature of India by the
Central Value Added Tax (henceforth alluded to as 'CENVAT') and deals charge arrangement
of the State legislatures by the VAT denoted a significant achievement in the change cycle of
aberrant charges in India. It tended to the flowing impact under the past framework by giving
set out for charge paid on inputs as well as duty paid on past buys and brought about a
significant disentanglement of the rate design and widening of the duty base. (Dr. R.
Vasanthagopal, 2011)Customarily India's expense system depended vigorously on aberrant
charges. Income from roundabout charges was the significant wellspring of duty income till
charge changes were embraced during the nineties. The significant contention set forth for
weighty dependence on aberrant expenses was that India's greater part of the populace was
poor and in this way broadening the base of direct charges had inborn impediments.
However, the Indian arrangement of circuitous tax assessment is portrayed by flowing,
mutilating charges on the creation of labor and products which prompts hampering efficiency
and slow financial development. There are vast changes in the present framework few
exacted by the Centre and the rest collected by the state, to eliminate this variety of expenses
and lessen the weight of the citizen a basic duty is required and that is Goods and Service Tax
(GST). This paper tosses an understanding into the Goods and Service Tax idea, Model,
benefits, weaknesses, and its effect on the Indian economy. (Madhu Bala, 2020)

As of late, the worldwide volume of web-based business deals has massively expanded.
Simultaneously, online deals have scrutinized the requirement of conventional VAT/GST
rules, subsequently bringing about a higher gamble of tax avoidance and misrepresentation.
In any case, even before the arrival of this OECD report, States all over the planet had
proactively begun to consider how to include stages in the powerful VAT/GST authorization.
As it arises, regardless of whether there is an opportunity to get better, arrangements
reinforcing the job of stages for VAT/GST requirement are regardless an important measure
for States to embrace to make a level battleground for organizations and safeguard States'
income. (Louis Scarcella, 2020)
This article was written in February 2017. Since then the Central Goods and Services Tax Bill
(CGST) has been passed by Parliament and has been advised in April 2017. The article
investigates the interaction between India's forthcoming Goods also, the Services Tax (GST)
system, and its developing online business area. It does as such by planning the significant
elements of the GST system and the online business area. From that point, by breaking down
the Model GST Law flowed by the Central Board of Excise and Customs, it voices the
central issues of the online business players and contends that Law should be reconsidered to
forestall a regular-conservative. (Sumitt Dutt, 2017)The Goods and Services Tax (GST) is a
tremendous idea that simplifies the goliath charge structure by supporting and upgrading the
monetary development of a country. GST is a complete expense demand for assembling,
dealing, and utilization of labor and products at a public level [1]. The Goods and Services
Tax Bill or GST Bill, likewise alluded to as the Constitution (One Hundred and
Twenty-Second Amendment) Bill, 2014, starts a Value added Tax to be executed on a public
level in India. GST will be a roundabout assessment at every one of the phases of creation to
achieve consistency in the framework. (Shefali Dani, 2019)

For sure, one of the primary advantages of internet business is to permit clients and
merchants to straightforwardly communicate with one another. Online stages working with
online deals have empowered more modest organisations to proficiently get to a large number
of purchasers in what is presently a worldwide commercial centre. In any case, the likelihood
to associate non-business visionaries, more modest organizations, and greater ones with
clients from one side of the planet to the other, has unquestionably scrutinized customary
VAT rules. Moreover, the valuable chance to take advantage of the web-based market and
make the most of the disparities among States permitted new tax avoidance and evasion
plans, which thus brought about segregation towards customary organisations. (Louis
Scarcella, 2020)Online business is the utilisation of the Internet and the web to execute
business yet when we centre around carefully empowered business exchanges between and
among associations and people including data frameworks heavily influenced by the firm it
appears as e-business. These days, 'e' is picking up speed also, the majority of the things on
the off chance that not all things are getting carefully empowered. In this manner, it turns out
to be vital to obviously define the boundary between various sorts of trade or business
incorporated with the 'e' factor. In light of the sort of connection between various sides of the
business, it tends to be arranged in various sorts. In this paper, we will dive into them in
subtleties. (Rania Nemat, 2011)This paper audits the distributed proof of the effect of
internet business on the retail cycle. It surveys what is happening instead of presenting new
proof. The emphasis is on the interaction as it upholds B2C action and how retail cycles and
methods could be impacted by internet business, as opposed to a preoccupation with deals
influenced through customary product and item area typologies. Three ends are drawn. To
start with, the biggest retailers are presently seeking Internet-empowered benefits and cost
decreases in tasks, which could mean an improved cutthroat situation in the cycle,
construction, and relationship terms. Furthermore, shopper responses to the new genuine and
virtual offers will be basic to their prosperity and disappointment, however, at this point
customer responses are not completely perceived. Thirdly, existing retail floor space will
require improvement in quality and show assuming it is to keep on giving retail works.
(SteveBurt, 2003)

E-commerce otherwise called e-business alludes to the exchange of labor and products
through electronic correspondences. Albeit the overall population has gotten comfortable
with online business just somewhat recently or something like that, online business has really
been around for more than 30 years. There are two fundamental kinds of web-based business:
business-to-business (B2B) and business-to-buyer (B2C). The idea of web-based business is
connected with thoughts of the Internet economy and computerized economy. A verifiable
investigation of web-based business will give bits of knowledge into the advancement of the
utilization of data and correspondence innovations in the business field. Besides, an
investigation of the development of online business in the past as well as its current state will
empower us to extend future patterns in online business. (Yan Tian, 2006)The Internet has
transformed us and it has had an impact on the manner in which we used to connect with
companions and complete our business activities. The Internet has likewise changed
showcasing, ads, and limited-time exercises. Additionally, the effect of the Internet on brand
value is very high. As an ever-increasing number of clients are riding the net, planners have
involved the Internet to make the upper hand. It has changed the cutthroat battleground by
assisting with laying out brands in web-based channels. New organizations that have sent off
web-based business destinations contended to accomplish brand mindfulness constraining
laid out organizations to assemble brand mindfulness in web-based markets through the
internet business course. The techniques have helped them in hauling their current image
resources on the web and repositioning these resources for fabricating another brand through
serious web-based business drives. (Sanjay Mohapatra, 2012)

Quite possibly the most hostile issue in the conversations encompassing labor and products
charge is the possible and doable rates at which the new system can be executed. There have
been various endeavors at assessing the size of the expense base and the related income
unbiased rate. The most recent in the series is the report of the Task Force on GST of the
Thirteenth Finance Commission. The vast majority of these activities hurl staggeringly low
income unbiased rates coming about in misgivings about the legitimacy of these assessments
furthermore, the resulting income risk. This paper tries to gauge the base for the proposed ast
on moderate suspicions to show up at a more sensible gauge of the income unbiased rates
across states. (R KAVITA RAO, 2010)The Goods and Services Tax (GST) is becoming
perhaps of the most noticeable subject in Malaysia. The declaration by the Malaysian
Ministry of Finance (MOF) in the Budget 2010 on the execution of GST had made different
responses from professionals, academicians, the overall population, and the most significant
organizations. GST is one of the devices that are proposed by the Government to decrease
persistent shortfall spending plans in Malaysia. This paper examines the GST as another duty
change in Malaysia and covers a few issues to improve the comprehension and status among
Malaysians in taking on GST. (Nor Hafizah Mansor, 2016)The Goods and Services Tax
(GST), executed on July 1, 2017, is viewed as a significant tax collection change to date
carried out in India since autonomy in 1947. GST was planned to be carried out in April
2010, yet was deferred because of policy-driven issues, what's more, the clashing interest of
partners. The essential objective behind the improvement of GST is to subsume a wide range
of roundabout charges in India like Central Excise Tax, VAT/Sales Tax, Service charge, and
so forth and execute one tax collection framework in India. The GST-based tax collection
framework acquires a more straightforward tax assessment framework and builds the GDP
rate from 1% to 2% and decreases charge robbery and defilement in the country. The paper
featured the foundation of the tax collection framework, the GST idea alongside critical
working, examination of Indian GST tax assessment framework rates with other world
economies, and furthermore introduced inside and out inclusion concerning different areas of
the Indian economy subsequent to revising GST and illustrated a few difficulties of GST
execution. (Anand Nayyar, 2018)
METHODOLOGY:
The research method adopted here is Empirical research and the Simple Random Sampling
method was used. The sampling size is 207 and the sample frame was in Thandalam. The
independent variables are age, gender, educational qualification, occupation, and marital
status of the respondents. The dependent variables used here are agreeability on
organizational behavior playing a major role in employee performance, major factors
influencing employee’s performance, satisfaction towards organizations following the
regulations following Labours Act 1988, agreeability on employees performance increases
with appraisals and rewards, and determination of employees performance in the
organizations. The statistical tools used are Clustered Bar graph, chi-square test, and one-way
anova test.
ANALYSIS
Figure 1:

Legend: this figure represents the age of the respondent.

Figure 2:

Legend: This figure represents the gender of the respondents.

Figure 3:

Legend: This figure represents the annual income of the respondents.

Figure 4:

Legend: this figure represents the relation between the age of the respondent and the level of
agreeability on GST creating a unified market and boosting the Indian economy.
Figure 5:

Legend: this figure represents the relation between the gender of the respondent and the level
of agreeability towards GST is better than previous indirect taxes.
Figure 6:

Legend: this figure represents the relation between the educational qualification of the
respondent and the GST law stopping the leakages in the generation of revenue.
Figure 7:

Legend: this figure represents the relation between the occupation of the respondent and the
agreeability of GST having a better impact on E-commerce compared to previous indirect
tax.
Figure 8:

Legend: this figure represents the relation between the occupation of the respondent and does
GST promote the concept of making in India.
Figure 9:

Legend: this figure represents the relation between the annual income of the respondent and
the tax collected source mechanism increasing the burden of the tax maintenance on
e-commerce operators.
Figure 10:

Legend: this figure represents the relation between the age of the respondent and the IGST
solve the problem of tax barriers among different states.
Figure 11:

Legend: this figure represents the relation between the gender of the respondent and the
satisfaction towards small business houses finding difficulties in using online connectivity
with the GST network.
Figure 12:

Legend: this figure represents the relation between the occupation of the respondent and the
satisfaction that reduces distribution and warehousing cost.
Figure 13:

Legend: this figure represents the relation between the marital status of the respondent and
the impact of GST on E-commerce.
Figure 14:

Legend: this figure represents the relation between the occupation of the respondent and the
agreeability of GST creating a unified market and boosting the Indian economy.
Figure 15:

Legend: this figure represents the relation between the educational qualification of the
respondent and the agreeability towards GST having better impact on E commerce compared
to previous indirect taxes.
Figure 16:

Legend: this figure represents the relation between the gender of the respondent and the tax
collected at the source mechanism increasing the burden of tax maintenance on E-commerce
operators.
Figure 17:

AGE * AGREEABILITY TOWARDS GST IS BETTER THAN PREVIOUS

INDIRECT TAXES Crosstabulation

Count

AGREEABILITY TOWARDS GST IS

BETTER THAN PREVIOUS INDIRECT
TAXES

Agree Neutral Disagree Total

AGE 20 to 30 49 9 1 59
years

31 to 40 0 22 15 37
years

41 to 50 15 27 35 77
years

51 to 60 25 6 0 31
years

Total 89 64 51 204
 Chi-Square Tests

Asymptotic
Significance
Value df (2-sided)

Pearson Chi-Square 110.168a 6 .003

Likelihood Ratio 135.954 6 .000

Linear-by-Linear 7.231 1 .007

Association

N of Valid Cases 204

a. 0 cells (0.0%) have expected count less than 5. The

minimum expected count is 7.75.

H0: There is a significant association between the age of the respondents and GST is better
than other previous indirect taxes.
H1:There is no significant association between the age of the respondents and GST is better
than other previous indirect taxes.
Figure 18:

EDUCATIONAL QUALIFICATION * AGREEABILITY TOWARDS GST

HAVING BETTER IMPACT ON E-COMMERCE COMPARED TO PREVIOUS
INDIRECT TAXES Crosstabulation

Count

AGREEABILITY TOWARDS GST

HAVING BETTER IMPACT ON
E-COMMERCE COMPARED TO
PREVIOUS INDIRECT TAXES

Agree Neutral Disagree Total

EDUCATIONAL HSC 16 0 0 16
QUALIFICATION
UG 58 7 8 73

PG 43 39 18 100

Other 0 0 15 15
s

Total 117 46 41 204

 Chi-Square Tests

Asymptotic
Significance
Value df (2-sided)

Pearson Chi-Square 102.032a 6 .023

Likelihood Ratio 96.055 6 .000

Linear-by-Linear 56.155 1 .083

Association

N of Valid Cases 204

a. 4 cells (33.3%) have expected count less than 5. The

minimum expected count is 3.01.

H0: There is a significant association between the educational qualification of the

respondents and agreeability towards GST having a better impact on e-commerce compared
to previous indirect taxes

H1:There is a significant association between the educational qualification of the respondents

and agreeability towards GST having a better impact on e-commerce compared to previous
indirect taxes
 Figure 19:

OCCUPATION * DOES GST PROMOTE THE CONCEPT OF MAKE IN INDIA

Crosstabulation

Count

DOES GST PROMOTE THE CONCEPT

OF MAKE IN INDIA

Disagre Strongly
e Neutral Agree agree Total

OCCUPA Government 21 0 11 0 32
TION sector

Public sector 29 33 11 0 73

Private 0 12 23 10 45
sector

Self-employe 7 21 20 6 54
d

Total 57 66 65 16 204

Chi-Square Tests

Asymptotic Significance
Value df (2-sided)
Pearson Chi-Square 85.089a 9 .002

Likelihood Ratio 108.649 9 .000

Linear-by-Linear 32.368 1 .004

Association

N of Valid Cases 204

a. 3 cells (18.8%) have expected to count less than 5. The minimum expected count is
2.51.

H0:There is a significant association between the gender of the respondents and agreeability
in GST creating a unified market and boosting the Indian Economy.

H1:There is no significant association between the gender of the respondents and agreeability
in GST creating a unified market and boosting the Indian Economy.
Figure 20:

ANOVA

GENDER

Sum of Mean
Squares df Square F Sig.

Between 4.016 1 4.016 18.017 .003

Groups

Within Groups 45.024 202 .223

Total 49.039 203

H0:There is a significant association between the gender of the respondents and agreeability
in GST creating a unified market and boosting the Indian Economy.

H1:There is no significant association between the gender of the respondents and agreeability
in GST creating a unified market and boosting the Indian Economy.
Figure 21:

ANOVA

MARITAL STATUS

Sum of Mean
Squares df Square F Sig.

Between 7.555 2 3.777 18.392 .062

Groups

Within Groups 41.283 201 .205

Total 48.838 203

H0:There is a significant association between the marital status of the respondents and GST
reduces e-commerce distribution and warehouse costs.

H1: There is no significant association between the marital status of the respondents and GST
reduces e-commerce distribution and warehouse costs.
RESULTS:

The pie chart represents 28.92% from 20 to 30 years, 37.75 % from 41 to 50 years, 15.20%
from 51 to 60 years, and 18.14% from 51 to 60 years. (fig 1) The graph represents 59.80% of
males and 40.20% of females(fig 2). 25.98% with an annual income of 200001 to 300000,
38.73% from 100000 to 200000, 29.90% less than 100000 and 5.39% from 400001 to
500000(fig 3) 32.84% from 41 to 50 years, 25.98%, 11.76% from 31 to 40 years, 12.75%
from 51 to 60 years have said yes that GST creating unifies market and boost Indian economy
while 6.37% from 31 to 40 years, 2.94% from 20 to 30 years, 4.09% from 41 to 50 years have
said no.

(fig 4) 26.92% of male respondents and 14.71% of female respondents agree that GST is
better than previous indirect taxes, 21.57% of male and 9.90% of females have said neutral
and 9.31% of male and 15.69% of females disagree.(fig 5) 27.94% of PG, 8.82% of UG have
said, yes GST Law stops the leakages in the generation of revenue, 26.96% of UG, 21.06%
from PG, and 7.35% others have said no. (fig 6) 24.51% from the public sector, 21.57% of
self-employed, 15.69% from the government sector, and 11.27% from the private sector agree
that GST has a better impact on the e-commerce sector compared to previous indirect taxes,
11.27% from the public sector, 7.35% from the private sector, 1.47% of self-employed have
said they disagree. (fig 7)

16.18% from the public sector, 5.86% from the private sector, 10.29% from self-employed
have said they are neutral as they don't know whether GST promotes the concept of make in
India, 14.22% from the public sector, and 10.29% from the government sector have
disagreed, 5.39% from both govern the ent sector and public sector, 11.27% from the private
sector and 9.80% from self-employed agree.(fig 8) 17.16% of respondents with annual
income less than 100000, 8.33% with annual income from 200001 to 300000, 8.33% from
100000 to 200000 have said yes tax collected at source mechanism increases the burden of
Tax maintenance on e-commerce operators, while 12.75 % with annual income 100000 to
200000, 12.75% less than 100000 have no. (fig 9) 15.20% from 31 to 40 years, 14.22% from
both 41 to 50 years and 20 to 30 years, and 6.86% from 51 to 60 are satisfied that IGST
solves the problem of tax barriers among different states, 10.29% from 41 to 50 years, 7.84%
from 51 to 60 years, 9.80% from 20 to 30 years have said neutral. (fig 10) 45.59% of the
male respondents and 30.59% of the female respondents are satisfied with small business
houses finding difficulties in using online connectivity with the GST network, 10.78% of
male respondents and 1.47% of female respondents are dissatisfied. (fig 11) 19.61% of
self-employed, 5.88% from both public and private sector, and 15.69% of government sector
respondents are satisfied with GST reducing distribution and warehousing costs in the
e-commerce sector, 14.22% from the public sector, 3.43% of self-employed and 1.47% from
the private sector have dissatisfied. (fig 12)39.71% of the respondents unmarried and 20.59%
married have said GST has a positive impact on e-commerce, while 39.71% of the
respondents have said no. (fig 13) 26.47% of public sector respondents, 15.20% from the
private sector, 25.96% of self-employed have said yes, GST creating unified market and
boost Indian economy, 9.31% from the public sector and 6.86% from the private sector have
said no. (fig 14) 28.43% of PG, 24.08% from PG, 7.54% from HSC agree towards GST
having a better impact on e-commerce compared to previous indirect taxes, 3.29% of UG,
8.82% of PG and 7.35% of others have disagreed. (fig 15)

29.90% of male respondents and 14.22% of female respondents have said yes that tax
collected at the source mechanism increases the burden of tax maintenance on e-commerce
operators while 29.90% of male respondents and 25.995 of the female respondents have said
no. (fig 16) It represents the chi-square test, the p-value is less than 0.05, reject the null
hypothesis and accept the alternative hypothesis. So there is a significant association between
the age of the respondents and GST being better than other previous indirect taxes. (fig 17) It
represents the chi-square test, the p-value is more than 0.05, accept the null hypothesis, and
reject the alternative hypothesis. So there is no significant association between the
educational qualification of the respondents and agreeability towards GST having a better
impact on e-commerce compared to previous indirect taxes. (fig 18) It represents the
chi-square test, the p-value is less than 0.05, reject the null hypothesis, and accept the
alternative hypothesis. So there is a significant association between the gender of the
respondents and agreeability in GST creating a unified market and boosting the Indian
economy.(fig 19)

It represents the Anova test, the p-value is less than 0.05, so reject the null hypothesis and
accept the alternative hypothesis. So there is a significant association between the gender of
the respondents and agreeability in GST creating a unified market and boosting the Indian
Economy. (fig 20) It is an anova test, the p-value is more than 0.05, so accept the null
hypothesis and reject the alternative hypothesis. So there is no significant association
between marital status and GST reduces e-commerce distribution and warehouse costs. (fig
21)

DISCUSSIONS:
In fig 1, the majority of the respondents are from the age group 41 to 50 years, as the survey
was taken mostly to middle-aged people.
In fig 2, the majority of the respondents are male.
In fig 3, the majority of the respondents have an annual income of 100000 to 200000.
In fig 4, the majority of the respondents have said yes, GST is creating a unified market and
boost the Indian economy because, with the execution of the new assessment system, India
has become one brought-together market with only one indirect tax GST.
In fig 5, the majority of the respondents agree towards GST is better than previous indirect
taxes because, with GST adaption, the taxation rate has decreased fundamentally since all
assessments are coordinated, and the weight is parted evenhandedly among manufacturing
and services.
In fig 6, the majority of the respondents state yes that the GST law is stopping the leakages in
the generation of revenue because no one is exempted from paying the GST as it is included
in the goods and services bought.
In fig 7, the majority of the respondents from the public sector agree towards GST has a
better impact on e-commerce compared to previous Indirect taxes because there were many
indirect taxes and the suppliers were asked to register under en number of indirect taxes.
Even generation of income under GST is better than other previous indirect taxes.
In fig 8, the majority of the respondents from the public sector are neutral on GST promoting
the concept of Make In India, because they are not sure whether it will reduce or increase the
price of the products.
In fig 9, the majority of the respondents with an annual income of 100000-200000 have said
no that tax collected at source increases the burden of tax maintenance on e-commerce
operators, as tax collected at source reduces the distribution and warehousing cost.
In fig 10, the majority of the respondents from 31 to 40 years are satisfied that IGST solves
the problem of tax barriers among different states, with IGST the tax rate is nominal and
there is no tax burden on any individual.
In fig 11, the majority of the male respondents are satisfied with small businesses finding
difficulties in using online connectivity with the GST network as most probably people who
start small businesses are mostly not aware of online connectivity, and don't have much
awareness of GST registration through online.
In fig 12, the majority of the respondents who are self-employed are satisfied with GST in the
e-commerce sector reduces the distribution and warehousing costs as the operating cost is
reduced by 20%. This will help sellers to maintain and operate warehouses efficiently at
strategic locations.
In fig 13, the majority of the respondents have a positive impact of GST on the e-commerce
sector because there is an increase in Foreign Direct Investment and an increased credit
system.
In fig 14, the majority of the respondents said yes GST is creating a unified market and boost
the Indian economy because, with the execution of the new assessment system, India has
become one brought-together market with only one indirect tax GST.
In fig 15, the majority of the respondent's Undergraduates agree towards GST is better than
previous indirect taxes because, with GST adaption, the taxation rate has decreased
fundamentally since all assessments are coordinated, and the weight is parted evenhandedly
among manufacturing and services.
In fig 16, the majority of the respondents have said no, that tax collected at source increases
the burden of tax maintenance on e-commerce operators, as tax collected at source reduces
the distribution and warehousing cost.
In fig 17, it has been analyzed from the Chi-Square test that between the independent variable
age and agreeability towards GST is better to tax than previous indirect taxes, the p-value is
less than 0.03, which is less than 0.05. The statistical significance is usually expressed as a
p-value. Researchers generally believe the results are probably true if the statistical
significance is the p-value less than 0.05. If the p-value is less than 0.05, reject the null
hypothesis.so, we reject the null hypothesis and accept the alternative hypothesis so there is a
significant association between the age of the respondents and agreeability towards GST
being better to tax than previous indirect taxes.
In fig 18, it has been analyzed from the Chi-Square test between the independent variable
educational qualification and dependent variable agreeability towards GST having a better
impact on e-commerce compared to previous indirect taxes, the p-value is 0.23, which is
more than 0.05. The statistical significance is usually expressed as a p-value. Researchers
generally believe the results are probably true if the statistical significance is the p-value less
than 0.05. If the p-value is more than 0.05, accept the null hypothesis and reject the
alternative hypothesis. So there is no significant association between the educational
qualification of the respondents and agreeability towards GST having a better impact on
e-commerce compared to previous indirect taxes.
In fig 19, it has been analyzed from the Chi-Square test between the independent variable
occupation and dependent variable GST promote the concept of Make in India, the p-value is
0.02, which is less than 0.05. The statistical significance is usually expressed as a p-value.
Researchers generally believe the results are probably true if the statistical significance is the
p-value less than 0.05. If the p-value is less than 0.05, reject the null hypothesis and accept
the alternate hypothesis. So there is a significant association between the gender of the
respondents and agreeability in GST creating a unified market and boosting the Indian
Economy.
In fig 20, from the anova test, the mean of the variables is tested. The p-value is less than
0.05, so reject the null hypothesis and accept the alternative hypothesis. So there is a
significant association between gender and agreeability in GST creating a unified market and
boosting India.
In fig 21, from the anova test, the mean of the variables is tested. The p-value is more than
0.05, so accept the null hypothesis and reject the alternative hypothesis. So there is no
significant association between marital status and GST reduces e-commerce distribution and
warehouse costs.
LIMITATIONS:

The major limitation of the study is the sample frame. The sample frame is collected through
a survey by giving the respondents the questionnaire, the real field experience is carried out.
The survey was conducted in Thandalam, Chennai. The collection of data through an actual
survey decreased the limitations of the researcher to collect data from the field. Since the
data is collected on an offline platform the original opinion of the respondent is found. The
researcher can come to a conclusive opinion of what the respondent's view is.

FINDINGS OF THE STUDY:

From my research, it can be concluded that GST has a positive impact on the e-commerce
sector. Most of the respondents agree that GST is better than other previous indirect taxes. It
is also said that GST law stops the leakages in the generation of revenue, and it can also be
said that GST has a better impact on e-commerce compared to previous indirect taxes. From
this research, it is also said that IGST solves the problem of tax barriers among different
states. GST on the e-commerce sector reduces distribution and warehousing costs
CONCLUSION:
E-commerce entered the Indian market around 2007, however inside a limited capacity to
focus changed the manner in which business is done in India. With appealing and helpful
shopping choices at the center of the shopper confronting business, the web-based business
industry offers the ability to make creative, practical, predictable, and consistent shopping
experiences across all channels. This market has drawn in calm plenty of financial backers
who have been effectively putting resources into India from that point forward. It has been
anticipated that nearly 329.1 million individuals will purchase labor and products online in
India by 2020. This intends that around 70.7 percent of web clients in India will have bought
items online by then. Seeing this as an unconstrained chance to foster our economy it's under
the hands of the public authority to help this market and update the duty rates. The GST
would definitely have a positive impact on our country’s e-commerce market. The system
would reduce operating costs by 20%, which will also minimize distribution and warehousing
costs.

The execution of GST has likewise radically affected the assessment documenting processes.
Web-based business entrepreneurs today don't have to stress over lengthy to and fro with
charge specialists, delays, errors across state legislatures, etc. The cost of end-of-mile
distribution will be lower due to the quicker movement of goods, the profit can be passed on
to the consumers. E-commerce markets will now be free to import products from small and
medium enterprises, thus enriching product quality
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