IJCOPE Journal

UGC Logo DOI / ISO Logo

International Journal of Creative and Open Research in Engineering and Management

A Peer-Reviewed, Open-Access International Journal Supporting Multidisciplinary Research, Digital Publishing Standards, DOI Registration, and Academic Indexing.
Journal Information
ISSN: 3108-1754 (Online)
Crossref DOI: Available
ISO Certification: 9001:2015
Publication Fee: 599/- INR
Compliance: UGC Journal Norms
License: CC BY 4.0
Peer Review: Double Blind
Volume 02, Issue 05

Published on: May 2026

AN IMPACTS OF GST ON E-COMMERCE BUSINESS LIKE AMAZON AND FLIPKART

Sunaina Sahu

Madan Meher

B.com(hons), 6th Semester, Amity University Chhattisgarh
DOI:https://doi.org/10.55041/ijcope.v2i5.154

Article Status

Plagiarism Passed Peer Reviewed Open Access

Available Documents

Download PDF Review Report

Abstract

The implementation of the Goods and Services Tax (GST) has brought a significant transformation in the Indian taxation system, particularly in the rapidly expanding e-commerce sector. GST, introduced in 2017, replaced multiple indirect taxes such as VAT, service tax, and excise duty with a single unified tax structure, thereby simplifying the taxation process and promoting transparency across the country. This reform has had a substantial impact on major e-commerce platforms like Amazon and Flipkart, which play a crucial role in connecting sellers and consumers in the digital marketplace.

How to Cite this Paper

Sahu, S. (2026). An Impacts of GST on E-Commerce Business Like Amazon and Flipkart. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(05). https://doi.org/10.55041/ijcope.v2i5.154

Sahu, Sunaina. "An Impacts of GST on E-Commerce Business Like Amazon and Flipkart." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 05, 2026, pp. . doi:https://doi.org/10.55041/ijcope.v2i5.154.

Sahu, Sunaina. "An Impacts of GST on E-Commerce Business Like Amazon and Flipkart." International Journal of Creative and Open Research in Engineering and Management 02, no. 05 (2026). https://doi.org/https://doi.org/10.55041/ijcope.v2i5.154.

Search & Index

Google Scholar Crossref DOI ResearchGate

References


  1. Books



  • Datey, V.S. (2022) GST Law and Practice. New Delhi: Taxmann Publications.

  • Lal, B.B. (2021) Indirect Taxes (GST). New Delhi: Pearson Education.

  • Singhania, V.K. (2023) GST Ready Reckoner. New Delhi: Taxmann Publications.



  1. Research Papers & Journals



  • Mukherjee, A. (2017) ‘GST and its impact on the Indian economy’, International Journal of Commerce and Management Research, 3(5), pp. 45–50.

  • Gupta, S. (2018) ‘Impact of GST on Small and Medium Enterprises’, Indian Journal of Finance, 12(4), pp. 30–36.

  • Kavitha, R. (2019) ‘GST and E-Commerce in India: Opportunities and Challenges’, Journal of Business Studies, 8(2), pp. 60–67.

  • Sharma, N. (2020) ‘A Study on GST Impact on Online Retailing’, International Journal of Research in Economics, 5(3), pp. 22–28.

  • Mishra, S.K. (2021) ‘Digital Economy and GST in India’, Economic Review Journal, 10(1), pp. 15–21.

Ethical Compliance & Review Process

  • •All submissions are screened under plagiarism detection.
  • •Review follows editorial policy.
  • •Authors retain copyright.
  • •Peer Review Type: Double-Blind Peer Review
  • •Published on: May 06 2026
CCBYNC

This article is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. You are free to share and adapt this work for non-commercial purposes with proper attribution.

View License
Back to Volume 02, Issue 05View All Issues Next Article

← Previous Article

An Explainable Machine Learning Framework for Predicting Stem Cell Differentiation into Insulin-Producing Beta Cells Using Gene Expression Biomarkers

Next Article →

An Intelligent Autonomous System for Data Preprocessing, Model Selec-tion, and Predictive Analysis
Scroll to Top