Ms. Arpita Rajput, Dr. Seema Kumari
1Assistant Professor, Dr. C.V. Raman University Khandwa, Bhopal, 2Assistant Professor, Rabindranath Tagore University
Abstract
The dairy industry in India plays a vital role in the agrarian economy, supporting more than 80 million rural households. India is the world's largest producer and consumer of milk. However, with the implementation of the Goods and Services Tax (GST) in July 2017, the taxation structure for dairy products and allied businesses has undergone significant changes. The introduction of GST aimed to bring uniformity in indirect taxes, but it also brought new challenges and opportunities for the dairy sector. This research paper aims to explore how GST and other indirect taxes have affected the dairy business in India, particularly in areas such as pricing, profitability, compliance costs, supply chain, and consumer behaviour. The introduction of the Goods and Services Tax (GST) in July 2017 marked a historic shift in India’s indirect tax framework. Replacing a complex web of VAT, excise duty, service tax, and other state levies, GST aimed to unify the market, simplify compliance, and enhance transparency. While the tax reform brought clarity and input tax credit (ITC) mechanisms for organized dairy businesses, it also introduced new financial burdens, higher compliance expectations, and pricing challenges, especially for small-scale producers.
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Journal Name :
EPRA International Journal of Environmental Economics, Commerce and Educational Management

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Published on : 2025-07-01

Vol : 12
Issue : 6
Month : June
Year : 2025
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