authors
Dr. Ashish Kumar Jha

abstract
The Goods and Services Tax (GST) is a significant tax reform in India, considered the most significant since independence, that has been delayed for a long time. The purpose of GST is to streamline the indirect tax system in India by replacing many levies with a single consolidated tax. The Goods and Services Tax (GST) is the only indirect tax that directly links all sectors of the Indian economy, hence promoting economic development by establishing a single unified market. Over 160 nations worldwide have adopted the Goods and Services Tax (GST), with France being one of them. In 1999, Atal Bihari Vajpayee suggested the concept of GST in India. To oversee its implementation, a committee was established, with Asim Das Gupta, the finance minister of West Bengal at the time, as its chairman. The implementation of this initiative, led by P Chidambaram, the former finance minister of the UPA administration, was scheduled to begin on April 1st, 2010. However, owing to political concerns and competing interests among many players, it was not put into effect. The Lok Sabha ratified the constitutional amendment bill for GST in May 2016, and the finance minister of India, Arun Jaitley, set a deadline of 1st April 2017 for the implementation of GST. Nevertheless, there is a significant and widespread opposition to its execution. This article provides a comprehensive understanding of the idea of Goods and Services Tax (GST). The article examines the impact of the Goods and Services Tax (GST) on Small Scale Industries (SSIs) in India. Small Scale Industries (SSIs) play a significant role in the Indian economy, making up about 40% of the country's industrial output, 42% of its exports, and providing job possibilities for 65% of the workforce. Hence, an endeavour is being made to analyse the consequences of GST adoption on Small Scale Industries (SSIs). This article examines the advantages of GST on Small Scale Industries (SSIs) as well as the challenges experienced by SSIs due to the introduction of GST.