GST adaptation among small scale industries (SSis) of Ambattur industrial estate, Chennai
By: Jena, Sanjeeb K
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Contributor(s): Rashmi, P.
Publisher: Kolkata CMA Kaushik Banerjee 2023Edition: Vol.58(7), Jul.Description: 72-113p.Subject(s): Construction Engineering and Management (CEM)Online resources: Click here
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Management and accountant journalSummary: GST brought several benefits for SSIs, with limited resources and technological infrastructure, along with compliance challenges. The present study has been undertaken to find the adaptability of the SSIs sampled from Ambattur Industrial Estate, Chennai, T.N. with respect to the organisational changes due to the introduction of GST in 2017. The paper also aims to find out whether there is any significant difference in adaptation among the responding SSIs as grouped under various strata like types of organisations, age of the business, types of businesses, business sector and quantum of investment. It is inferred that the adaptation of change, which differs with variation of the features of the SSIs, is primarily attributed to psychological factors rather than physical factors.
| Item type | Current location | Call number | Status | Date due | Barcode | Item holds |
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Articles Abstract Database
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School of Engineering & Technology (PG) Archieval Section | Not for loan | 2023-1401 |
GST brought several benefits for SSIs, with limited resources and technological infrastructure, along with compliance challenges. The present study has been undertaken to find the adaptability of the SSIs sampled from Ambattur Industrial Estate, Chennai, T.N. with respect to the organisational changes due to the introduction of GST in 2017. The paper also aims to find out whether there is any significant difference in adaptation among the responding SSIs as grouped under various strata like types of organisations, age of the business, types of businesses, business sector and quantum of investment. It is inferred that the adaptation of change, which differs with variation of the features of the SSIs, is primarily attributed to psychological factors rather than physical factors.
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