CONTENTS
1. Introduction 12
1.1. Introduction 12
1.2. Rationale for study 14
1.3. Literature observations 15
1.4. Aim 15
1.5. Objectives 16
1.6. Methodology 16
1.7. Scope and limitations 16
1.8. Chapter scheme 17
2. Literature study 18
2.1. Previous tax regime 18
2.2. Shortcomings in the present structure and need of GST 20
2.3. Updated tax regime 21
2.3.1. Goods and Services Tax in India. 22
2.3.2. Taxation System: 23
2.3.3. Benefits of GST 23
2.3.4. Impact of GST 24
2.3.5. GSTN and IT infrastructures. 25
2.3.6. Stakeholders 25
2.3.7. Workflows 25
3. Data collection 27
3.1. Selection of case studies 27
3.1.1. Result of the survey 27
3.1.2. Case studies selected 30
3.2. Materials for analysis 32
4. Data Analysis 35
4.1. Methodology for analysis 35
4.2. Tools used for analysis 36
4.3. Analysis using sample calculations 37
4.4. Analysis of materials 40
4.5. Analysis of individual tender items 40
4.5.1. Analysis of individual materials for Tender 1 41
4.5.2. Analysis of individual materials for Tender 2 49
4.6. Analysis on the total cost of tender 53
4.7. Summary 57
5. Conclusion and inferences 58
6. Works Cited 59
7. Annexure 60
7.1. Questionnaire 60