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Impact of Goods and Services Tax on Supply Chain Management

Author

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  • Kuldeep Dhar
  • Utkal Khandelwal

Abstract

Companies prefer to have their warehouses run in each state before goods and services tax (GST), but after GST whole supply chain phenomenon have changed. The purpose of this study is to address the impact of GST and then see how it affects the wider supply chain management sector. For this conceptual model is adapted and modified from Porter’s value chain model in current GST context. Online convenience sampling survey of 519 respondents from Indian companies which comprised eight different subsectors has been conducted. Partial least square structural equation modeling technique has been used to analyze the data. Findings reveal the empirical significant impact of inbound logistics, supply chain operations and outbound logistics on productivity with GST scenario. In addition, results also established on the moderating role of GST environment on all these direct relationship. This study enriches the knowledge of supply chain operations with the arousal of new tax system GST in India. This research helps managers to understand this new tax system in a better way so that they can adopt this system for enhancing their business performance.

Suggested Citation

  • Kuldeep Dhar & Utkal Khandelwal, 2022. "Impact of Goods and Services Tax on Supply Chain Management," Business Perspectives and Research, , vol. 10(3), pages 379-395, September.
    • Handle: RePEc:sae:busper:v:10:y:2022:i:3:p:379-395
    DOI: 10.1177/22785337211015403
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