An Analytic Study of Impact of Recent GST Reforms on Customers & Traders of Four-Wheelers

Abstract The revised slabs reduced the burden of taxation on a No. of commodities, four-wheeler vehicle is one of them. This paper is with an intention to analyse the impact of the new pattern of GST on four-wheeler vehicles. The objective of this paper is to present an Analytic Study of Impact of Recent GST Reforms on Customers & Traders of Four-wheelers. This paper is limited to analyse the impact of recent GST reforms on Hyundai brand of Four-wheelers. The hypothesis of this paper is that the revised system of GST as made applicable from 2025 has substantial impact on sales and purchase of four-wheeler sales and that there is no significant difference between the opinions of Dealers and Customers of Hyundai Cars. The researcher has selected Hyundai Brand of Four Wheeler for this study. It has examined impact of revised GST structure on different types of Hyundai Vehicles. This paper is based upon a field survey about the Impact of Recent GST Reforms on Customers & Traders of Hyundai Four-wheelers. Being a field survey of descriptive types the researcher has used following method with Strategic Random Sample by Convince Method.