Impact of Goods and Services Tax ( GST) on Indian Agricultural Sector in India

The Goods and Services tax is considered as a biggest tax reform since 1947.it define as the giant indirect tax structure designed to support and enhanced the economic growth of country. Goods and Services Tax (GST) has changed the tax system of India drastically. GST is expected to show positive impact on all sectors of Indian economy, as price levels and inflation rates would come down overtime and a uniform tax rate is applied. It improves government’s fiscal condition as a tax collection systems would become more transparent, making tax evasion difficult. After implementation of GST, it is expected that taxes would reduced on agricultural products. An attempt is made in this paper to study the impact of GST on Agricultural sectors