Author(s): Mehul Gupta, Prashant Sharma
The Goods and Service Tax bill applied uniformly across the nation, a form of a levy on the manufacture, sales, and consumption of goods and services. This paper attempts to highlight the performance of the implementation of GST against the previous tax structure and a hypothetical case for checking the efficiency of GST during unexpected scenarios to the economy by utilizing GTMA using the scale of satisfaction index and permanent functions to compute a resultant overall satisfaction index. This paper discusses the GST on the scale for the ease of the market to incorporate GST and its performance against the specific factors