IMPACT OF GOODS AND SERVICE TAX ON WAREHOUSING INDUSTRY IN INDIA

Logistics sector plays a vital role in the development of our country. Indian logistics industry has been showing a steady growth. Goods and Service Tax (GST) is India's greatest tax reform. In India, GST is implemented to unify the entire country into a single market with only one value- added tax levy on all the goods and services across states at the point of consumption, comprising up to 16 different taxes. The specific objective of this article is to analyse the impact of Goods and Service Tax (GST) on logistics and specifically on warehouses situated in India.