Impact of tax structure on regional logistics supply chain: case of GST in India (Softcopy is also available)
Aishwarya (PUT20021)
Impact of tax structure on regional logistics supply chain: case of GST in India (Softcopy is also available) - 2022 - xix,77p.
Contents
Undertaking i
Acknowledgements v
Abbreviations vii
Abstract ix
List of figures xvi
List of tables xix
1 INTRODUCTION 1
1.1 Background 2
1.2 Problem Statement 3
1.3 Need of the Study 3
1.4 Central Research Aim & Objectives 4
1.4.1 Central Aim 4
1.4.2 Objectives 4
1.5 Scope & Limitations 4
1.6 Approach and Methodology 4
1.6.1 Approach 4
1.6.2 Methodology 5
1.7 Research Timeline 6
2 LITERATURE REVIEW 7
2.1 Mechanism of GST 9
2.2 Impacts in place since the arrival of GST on logistics and supply Chain 12
2.3 Goods and Services Tax- Global Scenario 14
3 STAKEHOLDER’S CONSULTATION 23
4 ASSESSING THE COST AND TIME SAVINGS PRE AND POST GST – COMMODITY ASSESSMENT 25
4.1 Mapping out the detailed supply chain of the commodity 25
4.1.1 Mapping out the tax structure at different stages within the supply chain of the commodity 28
5 ASSESSING THE COST AND TIME SAVINGS PRE AND POST GST- REGIONAL ASSESSMENT 31
5.1 Assessing the impact of tax structure on cost and time factors through the export cycle supply chain
assessment 31
5.1.1 Mapping out the supply chain of ICD Dadri to Mundra Port 31
5.1.2 Comparison of Cost estimates Pre and Post GST of the supply chain 33
6 CHANGES IN LOGISTICS AND SUPPLY CHAIN AS AN EFFECT OF GST IMPLEMENTATION 43
6.1 Procedural Changes as an effect of GST Implementation 43
6.1.1 Introduction of e-way bill 43
6.1.2 Changes in RCM and FCM 44
6.2 Structural Changes as an effect of GST Implementation 44
6.2.1 Manufacturing spaces /hubs 45
6.2.2 Responsive and efficient supply chains 45
6.2.3 Distribution and Network Optimization 46
6.2.4 Channel Strategy 47
6.2.5 Emerging of New models 47
7 CONCLUSION 49
8 RECOMMENDATIONS AND WAY FORWARD 51
8.1 Recommendations 51
8.2 Way Forward 53
References 55
Appendix 1: Questions asked at CONCOR ICD, Dadri 57
Appendix 2: Questions asked to Aslali & Narol Transporters 59
Appendix 3: Base Calculations for TLC Calculation 60
Appendix 4: Minutes of Meeting 64
P TH-2633 / AIS
Impact of tax structure on regional logistics supply chain: case of GST in India (Softcopy is also available) - 2022 - xix,77p.
Contents
Undertaking i
Acknowledgements v
Abbreviations vii
Abstract ix
List of figures xvi
List of tables xix
1 INTRODUCTION 1
1.1 Background 2
1.2 Problem Statement 3
1.3 Need of the Study 3
1.4 Central Research Aim & Objectives 4
1.4.1 Central Aim 4
1.4.2 Objectives 4
1.5 Scope & Limitations 4
1.6 Approach and Methodology 4
1.6.1 Approach 4
1.6.2 Methodology 5
1.7 Research Timeline 6
2 LITERATURE REVIEW 7
2.1 Mechanism of GST 9
2.2 Impacts in place since the arrival of GST on logistics and supply Chain 12
2.3 Goods and Services Tax- Global Scenario 14
3 STAKEHOLDER’S CONSULTATION 23
4 ASSESSING THE COST AND TIME SAVINGS PRE AND POST GST – COMMODITY ASSESSMENT 25
4.1 Mapping out the detailed supply chain of the commodity 25
4.1.1 Mapping out the tax structure at different stages within the supply chain of the commodity 28
5 ASSESSING THE COST AND TIME SAVINGS PRE AND POST GST- REGIONAL ASSESSMENT 31
5.1 Assessing the impact of tax structure on cost and time factors through the export cycle supply chain
assessment 31
5.1.1 Mapping out the supply chain of ICD Dadri to Mundra Port 31
5.1.2 Comparison of Cost estimates Pre and Post GST of the supply chain 33
6 CHANGES IN LOGISTICS AND SUPPLY CHAIN AS AN EFFECT OF GST IMPLEMENTATION 43
6.1 Procedural Changes as an effect of GST Implementation 43
6.1.1 Introduction of e-way bill 43
6.1.2 Changes in RCM and FCM 44
6.2 Structural Changes as an effect of GST Implementation 44
6.2.1 Manufacturing spaces /hubs 45
6.2.2 Responsive and efficient supply chains 45
6.2.3 Distribution and Network Optimization 46
6.2.4 Channel Strategy 47
6.2.5 Emerging of New models 47
7 CONCLUSION 49
8 RECOMMENDATIONS AND WAY FORWARD 51
8.1 Recommendations 51
8.2 Way Forward 53
References 55
Appendix 1: Questions asked at CONCOR ICD, Dadri 57
Appendix 2: Questions asked to Aslali & Narol Transporters 59
Appendix 3: Base Calculations for TLC Calculation 60
Appendix 4: Minutes of Meeting 64
P TH-2633 / AIS