REVIEW OF LITERATURE

Dr.K.Selvavinayagam (Sep 2017) tried to analysis the impact of Goods and Service Tax (GST) on Logistics
sector in India primarily in Transportation, Warehousing and Logistics Service Providers. The main
objective of his study to analyses the impact of GST on various sectors in Logistics and to present the
advantages of post GST in logistics sector. He also explains about the conditions of Logistics sector
before and after GST with some examples. The result with conclusion is when GST is implemented
properly then it will have a double positive impact on the logistics industry that is logistics costs will
come down and logistics efficiency will increase both within India and exports. In a nut shell, the
successful implementation of GST could reduce transportation cycle times, enhance supply chain
decisions, lead to consolidation of warehouses etc. which could help logistics reach its potential in terms
of service and growth

Nandgopal P & Vijay K Rajan (2017) analysis the impact of Goods and Service Tax (GST) in Indian
logistics. They also explain the history of GST and its framework. The primary objective of the research
to analyze the pros and cons of GST in Indian logistics. The methodology is based on Secondary data and
the statistical method used is Descriptive study. They explain the positive and negative side of GST in
logistics sector using GST slabs. Thus they resulted with a conclusion that the present GST contributes
more added advantages to the logistics industry but there is a major drawback in considering the
inflationary fluctuations of fuel cost as it is not clarity guideline from GST component.

CMA Deepak Mittal (Jan 2018) attempted to investigate the impact of GST in Warehousing Industry.
The objective of the research to analyze the impact of GST on Logistics Industry especially on
Warehouses and to analyze the effect of GST on Warehousing Income. The methodology of this research
is based on the secondary data. He briefly presents the advantages to Warehousing Industry in India
after GST implementation. The result Companies can now make decisions on warehouse location size
technology adoption inventory and operations management based on logical factors like proximity to
consumption centers, manufacturing locations, optimization of goods movement and inventory control
strategy etc. the cost savings that flow there from will mean lower supply chain costs for manufactures
and reduced products prices for consumers.
Rahul Nivrutti Dalvi (Nov 2017) conducted a research on effect of GST on Indian Logistics Sector. The
objective of the study to find out effect of GST on Logistic Sector in general and to find out effect of GST
on Logistic Sector by considering its customers. This research methodology is based on Secondary data.
He explains about the origin of GST and advantages of GST under logistics sector. The result concluded
by him is GST will undergo a lot of changes in future. Many efforts are done to bring different sectors
under GST purview. After a certain period of time, GST will become more positive. Many significant
changes have been taken recently and Meetings of Concerned Ministers about GST are conducted to
explain about GST implementation properly. This meeting will have positive effect on Logistics Sector. It
is expected that GST rates may decrease in future.

Milandeep Kour, Kajal Chaudhary , Surjan Singh, Baljinder Kaur (Nov 2016) analyzed the study on
Impact of GST after its implementation. The objective of the study is to enquire the impact of GST after
its implementation, to find out difference between present indirect taxes and GST and to identify
benefits and challenges of GST after implementation. The methodology for this research is Secondary
Data. They also explain the expected price movement for items upon implementation of GST. The result
concluded from the study is many Indirect Taxes like Sales Tax, VAT etc., will be finished because there
will be one tax system i.e. GST, that will reduce compliance present burden. In overall GST play a
dynamic role in the growth and development of our country.

Sivashankari K, Kirubagaran K (2017) analyzed the effect of Goods and Service Tax (GST) will be on
Logistics Sector in India principally in Transportation, Warehousing and Logistics Service Providers. The
main objective of the study is attempts to analyze the GST act and its effect on the logistics industry
through an empirical study by using random sampling method. The result observed from findings shows
that implementation of GST has significant effects on the logistics Industry and it also plays a role in the
fare prices. The researcher is concluding that the GST impacts on logistics industry are positive for
companies and negative for shipping owners.