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Chapter-3

Research Methodology
Research Design
Chapter-2
RESEARCH DESIGN
Title of the project:

GST effects on sales of Honda bikes in Darithri Honda Motors Koratagere, Tumkur (Dist).

LITERARY REVIEW

1. Title of the Study : GST in India

 States: Author Name: Agogo Mawuli

year: 2014

In his study “Goods and service tax-An Appraisal” and found that GST is not good for low-
income countries and does not provide broad based growth to poor countries. If still these
countries want to implement GST then the rate of GST should be less than 10% growth.

In other words he said that implementation of GST is not suitable for the low income countries
because when the prices will increase the country’s poor people unable to pay the money
whereas rich people will spending more money for buying bikes in accordance to their
preference.

 Dr. R. Vasanthagopal

Year : 2011

He is studying, “GST in India: A Big leap in the Indirect Taxation system” and concluded that
switching to seamless GST from current complicated indirect tax system in India will be a
positive step in booming Indian economy. Success of GST will lead to its acceptance by more
than 130 countries in world and a new preferred from of indirect tax system in Asia also.
 Etghisham Ahmed and Satya Poddar

Year: 2009

In his study “Goods and service Tax Reforms and Intergovernmental Consideration in India “and
found that GST introduction will provide simpler and transparent tax system with increase in
output and productivity of economy in India. But the benefits of GST are critically dependent on
rational design of GST.

 Nitin Kumar

Year: 2014

Studied, “Goods and service Tax – A way Forward “ and concluded that implementation of GST
in India help in removing economic distortion by current indirect tax system and excepted to
encourage unbiased tax structure which is indifferent to geographical locations.

 Pinki, supriya kamma and Richa Verna

Year: July 2014

“Goods and Service Tax- Panacea. For Indirect Tax System in India “ and concluded that the
NDA government in India is positive towards implementation of GST and it is beneficial for
central government , state government and as well as for consumers in long run if its
implementation is backed by strong IT infrastructure .

2. Title of the study: Overview of GST, GST Model and Levy of Tax

Author Name: CMA Ashok B Newal

Chairman-taxation committee of Institute of Cost Accountants of India

Central Council Member of Institute of cost Accountants of India

In his study he exploring overview of current taxes and issues connected, need for GST, GST
Model in India, GST Coverage and levy on taxes. By having this information it is easy to find out
the effects on GST on sales of Honda bikes. The aspects regarding both positive and negative
impact of GST on automobile industry in his study.

If company having a growth in sales but due to the impact of GST it was facing a problem to
maintain balance in receiving products from the other palce.

3. Title of the study: “GST Regime-A Fillip to Make in India “

Author Name: Arun Goyal

In his study he reviewed journey to launch of GST in India, means the GST has already been
introduced in nearly 160 countries and France was the first to introduce GST in the year 1954.
In view of numerous benefits GST brings in to the economy, introduction of GST has been on
the political agenda of the country for quite some time. The journey to introduction of GST in
India has been long and is a culmination of the efforts of many political leaders, economic
thinkers, and officers of the centre and the state governments.

Implementation of GST in India effects overall sector of economy it becoming as a for and
against of products’ available in the market.

Mr. Arun goyal concludes the launch of GST in India with effect from July 1,2017 is a
transformative reform and will change the way businesses are done in India. All stakeholders
have welcomed the reform. The new GST regime will bring in more and more businesses into
the formal economy.

4. Title of the study: “Creating a Unified Taxation Regime”

Author Name: TN Ashok

In his view GST seeks to align the Indian taxation system with the global standards and norms
particularly with Europe and USA, the main trading partners, it has induced collateral; damage
in terms of its four layered tax system, making some products costly and some cheaper.

Items of mass consumption have become cheaper. Items of luxurious nature have become
costlier. Prices have gone up stiff. It will take time for people to understand the new taxation
system, the balance between lower taxation system, the balance between lower taxation rates
on daily use products and higher taxes on services that they enjoy not daily.GST will be levied
on all transactions such as sale,transfer,purchase,barter,lease, or import of goods and/or
services. India will adopt a dual GST model, meaning that taxation is administered by both the
Union and state governments. Transactions made within a single state will be levied with
central GST (CGST) by the central government and state GST (SGST) by the government of that
state. For inter –state transactions and imported goods or services, an integrated GST (IGST) are
levied by the central government.

GST is a consumption based tax, therefore, taxes are paid to the state where the goods or
services are consumed not in the state in which they were produced.

5. Title of the study: Implementation of GST

GST means Ease of Doing Business

Author Name: Danish A Hashim

Varsha Kumar

With the implementation of GST, India joins the league of 160 odd countries, including
Germany, Italy, UK, South Korea, Japan, Canada, Australia, Russia, China, Singapore and
Malaysia, which have introduced a GST/VAT regime.

GST is a destination-based single tax on the supply of goods and services from the
manufacturer to the consumer, which has replaced multiple indirect taxes levied by the central
and state governments, thereby converting the country into a unified market. Among other
benefits, GST is accepted to improve the ease of doing business in tax-on-tax, improve tax
administration, mitigate tax evasion, broaden the organized segment of the economy and boost
tax revenues for the exchequer.

6. Title of the study : “Motorcycle

Source: “Oxford English Dictionary Oxford university press

Date: March 2005

“1. A two-wheeled motor-driven road vehicle, resembling a bicycle but powered by an internal-
combustion engine ;( now) spec. One with an engine capacity, top speed, or weight greater
than that of a moped.
7 .Title of the study: Marketing Management

Author Name: Prof. Philip kolter.

The reference book is a milestone for the students of marketing. The book elaborates various
techniques of effective pricing strategies and the various aspects concerned with the sales
policies.

8. Title of the study: sales Approach Book

Author Name:

This book attempts to provide the nature, concepts, and implementation of sales approach
practices and methodology as applicable to different organizations. The book is divided into
three parts: part I of the book provides a conceptual framework, application of sales effects in
showroom due to the GST and also a effects on Honda bikes in price reduction. Part II deals
with the sales impact on Honda bikes due the GST, factors and implementation issues involved
in its relevance to different sectors. Part III consists of case studies of organization which have
implemented GST.

STATEMENT OF THE PROBLEM


In the motor cycle market dealers faced internal and external problems in selling the products
in 1 July 2017.hence in order to know perception about the satisfaction, dissatisfaction,
exception, advantages , disadvantages the study has been taken up towards Honda bikes. The
study aims to find out the GST effects on sales of Honda bikes in koratagere city.

OBJECTIVES OF THE STUDY:


1. To study problems faced by the showroom due to the GST.
2. Identify favorable and non favorable terms about GST effects on Honda bikes.
3. Identify current market position of the showroom after implementing the FST
4. Identify perception of consumers on prices of Honda bikes
SCOPE OF THE STUDY:
The study was conducted in come of the major areas of koratagere city only to find why customers
going to buy Honda bikes after the implementation of GST. Main scope of this study is to determine the
acceptability, profit getting by the manager after the GST and factors influence to having sales margin .

RESEARCH METHODOLOGY:
Here descriptive research method was used because describing t s GST effects on sales of Honda bikes,
the purpose of this study is to know whether the showroom getting profit after the GST. Random
survey method was adopted or this study ; Field work was carried out to collect the necessary data.

TOOLS FOR DATA COLLECTION


To know the responses the researcher used the questionnaire method. In this method questionnaires
were distributed to the respondents and they were asked to answer the questions given in the
questionnaire.

SOURCES OF DATA .
Primary data refer to the data which is directly collected by the researcher himself for finding the
solution of a particular problem or situation. These data can be gathered using techniques like,
interview, observation, mailing, counseling, etc. This data is generated according to the needs of the
specific line of subject.

Here the primary data is collected in the form of questionnaire and interview. The questionnaire used by
the researcher for the GST effects on Honda bikes was a structured and questionnaire .

Secondary data refers to the data collected previously recorded information about an event is very
important in finding the solution of similar kind of problems. This readily available information is called
“secondary data”.

Here the secondary data is collected from books, news paper, magazines, company guidebook, internet,
company record etc.

PERIOD OF THE STUDY:


The survey conducted two months (Aug to sep) in koratagere.
SAMPLING METHOD :
The survey method chosen is the Random sampling method. It is random-sampling method because it
was not known previously whether a particular person would be asked to fill the questionnaires.
Sampling is a convenience sampling because because only those people were asked to fill the
questionnaires that were easily available to the researcher.

SAMPLE SIZE:
The sample size taken for this project is 30 respondents. All of them were the use of Honda bikes

LIMITATIONS OF THE STUDY:


 This study conducted only 30 respondents
 This study conducted in Darithri Honda Showrooms itself.
 Due to the lack of educational background, environmental factors, the respondents were unable
to share their views.
 For the study concerned there is a lot of poor response due to the lack of proper technical
knowledge, there is also a limitation to the study.

CHAPTER SCHEME:

The project report is represented under five chapters

 Chaper-1

Introduction about GST, overview ,

 Chapter-2

Is about the design of the study containing the title of the study statement of the problems,
objective of the study, scope of the study, methodology of the data collection analysis of the
data collections, limitation of the study.
 Chapter-3

Gives a profile of Darithri Honda motors,koratagere, and also tell about the GST effects on sales
Honda bikes and perception about the dealer and customer of this study.

 Chapter-4

Graph showing the GST effects on Honda bikes

 Chapter-5

Deals with the findings and conclusion.

 Chapter-6

Bibliography

Questionnaire

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