GST is a comprehensive tax system that will subsume all indirect taxes of State and central Governments and whole economy into seamless nation in national market. Introduction of GST increased transparency and simplify the old tax system, hence documentation cost have been reducing and increasing the ease of business for start-ups. GST is one of the most critical tax reforms in India which was implemented by Government of India with an aim to remove the multiple tax system, to boost the economy

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... and moreover eradicate corruption. The GST System is basically structured to simplify current Indirect Tax system in India. This paper tries to analyse the impact of GST on Small Scale Industries with reference to Coimbatore city since, this city considered as a pool of SSI units it can be helpful to bring out the implications of Goods and Service Tax on small business