Attitude of Common People towards Goods and Service Tax (GST) in Banka District

GST is known as goods and service tax levied on any stage of manufacturing or supply of goods and services. GST came into effect on 1st July 2020 in India. It is designed to help and enhance the Indian economic growth. It is a destination based multistage, comprehensive, crucial tax reforms in Indian history. It creates a unified Indian markets and cascading elimination of double taxation, boost to Indian GDP growth rate. It helps to make one nation, one tax, and one market across India. This paper is based on primary data in Banka district to check the attitudes of people about GST (Goods and Service tax). From analysis and interpretation of data most of the respondents are satisfied current GST taxation system.