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Impact Factor : 8.14

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Paper Title: A study on article of goods and services tax (GST) rates on dairy products
Authors Name: Dr. Karthik.p , Pooja T S , Rishika T D
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IJRTI_207643
Published Paper Id: IJRTI2512001
Published In: Volume 10 Issue 12, December-2025
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Abstract: ABSTRACT: The implementation of goods and services tax (GST) in india has significantly transformed the taxation structure of various industries , including the dairy sector . This article examines the impact of GST on dairy products ,focusing on how the uniform tax system has influenced pricing , production , distribution , and consumption patterns. Under the GST regime , essential dairy products such as milk and curd remain exempted , while processed and value – added items like cheese , butter, ghee , and flavored milk attracts different tax rates ranging from 5% to 18%.The differential taxation has created both opportunities and challenges for dairy farmers , cooperatives and manufacturers. The study also highlights how GST has improved transparency and streamlined supply chains, while simultaneously affecting small – scale producers due to compliance costs. Over all ,the GST framework has modernized the dairy sector’s taxation but requires further rationalization to ensure equitable growth across all segments of the industry .
Keywords: Key Highlights: - Raw and basic dairy products are exempt from GST (0%). - Most processed and packaged dairy products are subject to a 5% GST. Luxury or value-added dairy products, such as ice cream, can have a GST of up to 18%. The new system aims to keep prices affordable for consumers and simplify compliance for small farmers and businesses. INTRODUCTION: The Indian government introduced the goods and tKey Highlights: - Raw and basic dairy products are exempt from GST (0%). - Most processed and packaged dairy products are subject to a 5% GST. Luxury or value-added dairy products, such as ice cream, can have a GST of up to 18%. The new system aims to keep prices affordable for consumers and simplify compliance for small farmers and business
Cite Article: "A study on article of goods and services tax (GST) rates on dairy products ", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2455-2631, Vol.10, Issue 12, page no.a1-a5, December-2025, Available :http://www.ijrti.org/papers/IJRTI2512001.pdf
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ISSN: 2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID: IJRTI2512001
Registration ID:207643
Published In: Volume 10 Issue 12, December-2025
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Page No: a1-a5
Country: Banglore, Karnataka, India
Research Area: Commerce
Publisher : IJ Publication
Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2512001
Published Paper PDF: https://www.ijrti.org/papers/IJRTI2512001
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED, Journal Starting Year (ESTD) : 2016

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