Patwari, Manisha and Sarawgi, Nabin Kr.  <br/><br/>
Impact of goods & services act, 2017 on powerlooms of Banaras : A sociolegal analysis  

 - Kashmir Journal of Legal Studies  
 - 10(1), Jul, 2023: p.123-132 
<br/><br/> Banaras is a city of rich culture and textile heritage. The textile industry of the city has been mentioned even in Rig Veda. Banaras’s textile was patronized by the princely class in the past. Most of these families owned the businesses for centuries. In 2017 weavers were brought under tax regime for the first time. The paper will analyze the policychange as GST is not just a new tax, but it is going to change the way the power-loom industries of the city functions. From finance to product pricing, from supply chain to accounts everything is going to experience a drastic flip. Thus it is very important to analyze how the centuries old weavers of the city have perceived this new tax structure. The present paper is going to focus on how the powerlooms business in the city of Banaras used to run before GST and what are the changes that have been brought after this “One nation One tax” has been introduced. For analyzing the impact of GST on the power-looms of Banaras, the author has collected data from 70 samples spread across 4 major textile clusters of the city. These samples are further divided into organised and unorganised sector and chi square test has been run on the data to understand the relationship. – Reproduced <br/>http://kashmirjournaloflegalstudies.edu.in//Files/00000000-0000-0000-0000-000000000000/Journal/d51c4f88-b481-4e09-8ecf-05057a46ed5d.pdf<br/>