An Assessment Teacher Perception Towards Inclusion of GST in the Commerce Curriculum Under Mahatma Gandhi University, Kottayam

The concept of Goods and Services Tax (GST) was first introduced by a French tax official during the 1950’s. To date, there are 160 countries around the world which have adopted this taxation system, including the members of the European Union and ASEAN countries such as Singapore, Indonesia, Thailand and others. Theoretically, GST is levied on the supply of goods and services at each stage of the supply chain from the supplier up to the retail level of the distribution (Goh et.al.,2017). Incorporating GST in the commerce curriculum is the need of the hour following one of the most important reforms in the finance sector. Universities have already given directives through respective Board of Studies for such inclusion. In such a scenario, it is really important to know and discuss the perception of teachers regarding the inclusion of GST in the Commerce Curriculum. Moderate perception is found to exist across different categories with due concern for the hurdles ahead.