The present chapter deals with analysis interpretation of data.

The analysis of the data collected

enables to know about the impact of GST among the taxpayers. After classification the data are
presented in the form of tables for analyzing the data , percentage tool has been employed
Diagrammatical representation are also used to present data.

Table 3.1

Gender wise classification of Respondents

Gender No of Respondents Percentage (%)

Male 45 90

Female 5 10

Total 50 100

Source : Primary Data

Inference
Table 3.1 indicates that out 50 respondent 90% are male and the remaining 10% are female

Series 1
100
90
80
70
60
50
40
30
20
10
0
Male Female
 Table 3.2

Age –wise classification of Respondents

Age No of Respondents Percentage (%)

20-30 36 72

30-40 8 16

40-50 3 6

Above 50 3 6

Total 50 100

Table 3.2 shows that 72% of the respondents are in between age 20-30, 16% of the
respondents are in between the age 30-40 6% of the respondent are in between 40-50 and the
remaining 6% of the respondent are included in age above 50

Age –wise classification of Respondents

80

70

60

50

40

30

20

10

0
20-30 30-40 40-50 Above 50
 Table : 3:3

Educational Qualification of Respondents

Education No of respondents Percentage (%)

Plus two 19 38

Graduate 20 40

Post Graduate 7 14

Others 4 8

Total 50 100

Table 3.3 Shows that 40% of the respondent are graduate 38% are plus two educated ,14% of the
respondents are post graduate and the remaining 8% of the respondents have acquired other type
of education.

Series 1
45

40

35

30

25 Series 1

20

15

10

0
Plus two Graduate Post Graduate Others
 Table 3.4

Occupation – wise classification of Respondents

Occupation No of Respondents Percentage (%)

Business 21 42

Serviceman 7 14

Professional 6 12

Others 16 32

Total 50 100

Table 3.4 shows that out of 100% ,425% of the respondents are doing business , 14% are
of serviceman’s, 12% are professional and 32% are doing other types of occupation.

Series 1
45

40

35

30

25 Series 1

20

15

10

0
Business Serviceman Professional Others
 Table 3.5

Opinion about GST respondents

Opinion No of respondents Percentage (%)

Good 32 64

Bad 18 36

Total 50 100

Table 3.5 shows that 64% of the respondents have good opinion about GST and 36%
have had opinion.

Series 1
70

60

50

40 Series 1

30

20

10

0
Good Bad
 Table 3.6

Satisfaction of respondents with the GST tax payment structure

Opinion No of respondents Percentage(%)

Yes 22 44

No 28 56

Total 50 100

Table 3.6 shows that of 44% are satisfied with tax payment structure of GST and 50%
are satisfied with the GST tax payment structure .

Series 1
60

50

40
Series 1
30

20

10

0
Yes No
 Table 3.7

Response about GST is a burden on tax payers

Opinion No of respondents Percentage

Yes 19 38

No 31 62

Total 50 100

Table 3.7 shows that 38 % of the respondents says that GST is a burden on tax payers and 62%
says GST is a burden on tax payers and 62% says that GST is not a burden on tax payers.

Series 1
70

60

50

40 Series 1

30

20

10

0
Yes No
 Table 3.8

Comparison of previous tax system with GST

Opinion No of Respondents Percentage (%)

Yes 17 34

No 33 66

Total 50 100

Table 3.8 shows that out of total respondents ,66% says that GST is a better option than
pervious tax system and 34% says that previous tax system is better.

Series 1
70

60

50

40 Series 1

30

20

10

0
Yes No
 Table 3.9

Responses about benefits of GST among common people

Particulars No.of Respondents Percentage

Reduction in price of goods 4 8

Increases in employment opportunity 10 20

Transparency 14 28

Uniform prices 11 22

All of the above 11 22

Total 50 100

Table 3.9 Shows that 8% of the respondents are in the opinion that GST bring
reeducation in price of goods, 20% respondent opinioned that GST increases the employment
opportunity 28% said that transparency is the most benefit got from GST and 22% said that GST
brings uniform prices and 22% of respondents said that GST brings above all befits to common
people.
 Series 1
30

25

20

15 Series 1

10

0
Reduction in Increases in Transparency Uniform prices All of the above
price of goods employment
opportunity

Table 3:10

Positive impact of GST

Particulars No of Respondents Percentage (%)

Abolishing cascading effect of tax 11 22

Improve tax compliance 25 50

Avail of Input tax Credit 7 14

Cost saving system 4 8

Higher output 3 6

Total 50 100

Table 3.10 shows that out of 50 respondents 50% opinioned that GST improve tax
compliance ,22% said that GST abolished cascading effect of tax ,14 % opinioned that GST
brings availability of input tax credit 8% of the respondents said that GST is cost saving system
and only 6% opinioned that GST helps in obtaining higher output in the business.
 Series 1
60
50
40
30
20
10
Series 1
0
ta
x ce it m ut
f il an r ed ste u tp
o sy
ec
t
m
p xC g er
o
ta
ff co t vin h
ge ta
x pu sa Hi
g
din e f In st
ca ov il o Co
cas pr va
in
g Im A
h
lis
A bo

Table 3.11

Negative of GST:

Particulars No .of respondents Percentage (%)

Requirement of paying CGST 6 12

Rate of tax structure 26 52

Dual tax system 8 16

Need of extensive training of staffs are expire 10 20

Total 50 100

Table 3.11 shows that out of 50 respondent ,52% opinioned that the most negatives of
GST is rate of tax structure and 12% opinioned that requirement of playing CGST as the
negative 16% said that negative 16% said that GST is a dual tax system and remaining 20%
opinioned that need of extensive training of staffs are expensive.
 Series 1
60
50
40
30
20
10
0

GS
T re m re Series 1
tu te pi
C c ys x
g
str
u s ee
ayin x lt
ax ar
fp f ta a ffs
to eo Du f sta
en Ra
t
go
m n
ri e i
qu tr ain
Re e
n siv
te
ex
of
ed
Ne

Table 3.12

Responses about GST is necessary for economic development

Particulars No of Respondents Percentage

Very high 6 12

High 25 50

Low 4 8

Very low 15 30

Total 50 100

Table 3.12 shows that necessity of GST in economic development 50% says that
necessity of GST is high is not necessary for economic development 12% of the respondent
said that necessity of GST is very high for economic development and the remaining 8% said
that here is only low necessity of GST for economic development .
 Series 1
60

50

40
Series 1
30

20

10

0
Very high High Low Very low

Table 3.13

Responses about ways in which GST helps in economic development

Particulars No of respondents Percentage (%)

Increases in tax /GDP ratio 12 24
Reduction in corruption 11 22
More employment opportunities 11 22
Bring down unwanted inflation 8 16
Reducing economic distortion & tax evasion 8 16
Total 50 100

Table 3.13 Shows that out of 50 respondent ,24% opinioned that increases in tax /GDP ratio
helps in economic development 22% said that reduction in corruption $ 22% optioned that
more employment that more employment opportunity helps in economic development 16% said
that bring down unwanted inflation and also 16% said that reducing economic distortion and tax
evasion helps in economic development.
 Series 1
30
25
20
15
10
5
0
n es n Series 1
tio tio iti tio io
n
ra p n fla as
P ru tu in v
GD co
r or ed xe
x /
in p
nt ta
ta op a &
n on en
t w n
es
i
ucti m un r tio
ea
s
Re
d
pl
oy ow
n sto
cr d di
In em g ic
e in m
or Br on
o
M ec
g
in
duc
Re

Table 3.14

Comparison of GST with earlier tax system on the basis of benifits

Particulars No of respondents Percentage (%)

GST is better than earlier tax system 16 32

Earlier tax system is more benificaial 18 36

Both the tax system have their own 16 32

benefits

Total 50 100

Table 3.14 shows that out of 50 respondent ,32% says that GST is better than earlier tax
system , 36 % said that earlier tax system is more beneficial also 32% said that earlier tax system
is more beneficial and also 32% opinioned that both both tax system have there own benefits.
 Series 1
37

36

35

34
Series 1
33

32

31

30
GST is better than earlier Earlier tax system is more Both the tax system have
tax system benificaial their own benefits

Table 3.15

Experience of purchase cost after implementation of GST

Particulars No of Respondents Percentage (%)

Increased 31 62

Decreased 19 38

Total 50 100

Table 3.15 shows that 62% of the respondent opinioned that purchase cost were
increased after implementation of GST and 38% of the respondents said that purchase cost where
decreased after GST implementation.
 Series 1
70

60

50

40 Series 1

30

20

10

0
Increased Decreased

Table 3.16

Response about advance ruling mechanism in GST

Opinion No of respondent Percentage

Agree 22 44

Discharge 28 56

Total 50 100

Table 3.16 Shows that out of 50 respondent ,44% of respondent agree the advance
mechanism in GST and 50% of respondents disagree the advanced ruling mechanism in GST
 Series 1
60

50

40
Series 1
30

20

10

0
Agree Discharge

Table 8.17

Opinion about GST impact on sales

Opinion No of respondents Percentage (%)

Increased 24 48

Decreased 26 52

Total 50 100

Table 3.17 Shows that out of 50 respondents ,48% respondent opinioned that impact on
sales were increased and 50% says that GST on sales on sales were decreased.
 Series 1
53

52

51

50 Series 1

49

48

47

46
Increased Decreased

Table 3.18

Response about GST helps in reducing tax evasion and corruption

Particulars No of respondents Percentage (%)

Reduce of net faces 13 26

Reduce interface 10 50

Greater transparency 18 36

Dual Control 9 18

Total 50 100
 Table 3.18 shows that out of total respondent ,26% said that GST helps in reducing tax
evasion and corruption through reduce of net taxes ,20% said that reduce interface is the method
adopted for reducing tax evasion and corruption 36% said GST provides greater transparency
and remaining 18% said that dual control of GST helps in reducing tax and corruption .

Column1
60

50

40

30 Column1

20

10

0
Reduce of net faces Reduce interface Greater Dual Control
transparency

Table 3.19

Opinion about GST is a weapon against corruption and tax evasion

Opinion No of respondents Percentage (%)

Yes 28 56

No 22 44

Total 50 100
 Table 3.19 shows that out of total respondents ,50% opinioned that GST is a weapon
against corruption and tax evasion and the remaining 44% opinioned that GST is not a weapon
aganist corruption and tax evasion .

Series 1
60

50

40
Series 1
30

20

10

0
Yes No

Table 3.20

Comparison b/w GST V/S VAT

Particular No of respondents Percentage (%)

VAT: Separate low, GST : Only one law 9 18

VAT: Separate tax rate , GST uniform tax rate 5 10

VAT: High tax burden GST less tax harden 14 29

VAT : No dual Control GST Dual control 19 38

VAT: Cost is high , GST Cost is reduced 3 6

Total 50 100

Table 3.20 shows that out 50 respondents ,18 % said that

VAT: Separate law, GST Only one law ,10% said that

VAT: Separate tax rates GST : Uniform tax ,28% said that

VAT: High tax hurden GST : tax hurden , 38% said that

VAT: No dual control , GST : bual control and the reaming 6% sad that

VAT: Cost is high , GST cost is reduced .