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Impact of GST on Inventory Management and Inventory Valuation
Dr.Harsha Bharat Goyal
GST is value added tax levied on supply of goods and services. GST offers comprehensive and
continuous chain of tax credits from the producer’s/service provider’s point up to the retailers
level/consumers level thereby taxing only the value added at each stage of supply chain. The present
research paper would focus on one of the element in supply chain which is inventory management.
Researcher is listing out the impact of GST on inventory management in India.