• 0 Items - £0.00
    • No products in the cart.

£64.99

The Impact of Goods and Services Tax (GST) Implementation on Indian Cement Companies’ Performance

Namrata Roy, Susmita Chatterjee, Dhruba Ranjan Dandapat

£64.99

This book explores how GST reshaped the Indian cement industry. Analyzing performance pre and post tax reform, it reveals how GST initially caused disruptions and efficiency drops, but ultimately brought long-term benefits by simplifying taxes and lowering logistics costs.

This book explores how the introduction of GST reshaped the Indian cement industry. Covering a decade-long period (2012–2022) and analyzing data from 40 major cement…
£64.99
£64.99
Share

This book explores how the introduction of GST reshaped the Indian cement industry. Covering a decade-long period (2012–2022) and analyzing data from 40 major cement companies, it analyzes the industry performance pre and post tax reform. With the use of tools like Data Envelopment Analysis and time series models, the study uncovers how GST initially caused disruptions leading to efficiency drop and companies struggling to adjust. But over time, things improved. By 2020-21, companies began recovering, and overall efficiency rose. The analysis shows that GST, despite early challenges, brought long-term benefits by simplifying taxes, lowering logistics costs, and streamlining supply chains. This book offers a clear picture of how a major policy shift impacted a core sector of the economy, highlighting the industry’s ability to adapt and grow in a changing environment. It’s a valuable read for anyone interested in tax reforms, industrial performance, and India’s economic journey.

Dr Namrata Roy, Assistant Professor at St Xavier’s College, Kolkata, India, holds a PhD in Commerce. With expertise in Accounting and Finance, she has published in reputed journals, presented internationally, and authored book chapters. She also reviews for international journals and is regularly invited as a guest speaker at academic forums.

Dr Susmita Chatterjee, Assistant Professor of Economics at Maharaja Manindra Chandra College, India and Visiting Professor at Calcutta University, India, holds a PhD and MPhil from Calcutta University. A postdoctoral researcher at the Indian Institute of Management Calcutta, she has published extensively with leading publishers. Her research focuses on industrial organisation, applied microeconomics, and development economics.

Dr Dhruba Ranjan Dandapat, Professor of Commerce at the University of Calcutta, is an ACMA and PhD holder with over three decades of academic experience. A prolific researcher and administrator, he has held key university positions, published extensively, and supervised numerous doctoral scholars. He also serves in major national and international academic bodies.

Hardback

  • ISBN: 1-0364-6866-6
  • ISBN13: 978-1-0364-6866-8
  • Date of Publication: 2026-04-27

Subject Codes:

  • BIC: KND, KNJC, KCH
  • BISAC: BUS064010, BUS070050, BUS079000, BUS022000, BUS044000, BUS068000
  • THEMA: KND, KNJC, KCH
266

Meet The Author

Processing Your Order

Please wait while we securely process your order.
Do not refresh or leave this page.
You will be redirected shortly to a confirmation page with your order number.