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| Article Name : | | | IMPACT OF LOCAL BODY TAX (LBT) ON UNORGANIZED TRADERS IN MAHARASHTRA | | Author Name : | | | Jayasree Pradeep Nambiar | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | GRT-4009 | | Article URL : | |  | Author Profile View PDF In browser | | Abstract : | | | In India both organized and unorganized sectors co-exists in all sectors. This division is clearly visible in retail sector also since 2005 onwards. The organized retail shops operate in each and every city. It is said that the overhead expenses of the organized retailers are less burdensome compared to the unorganized retailers. The same is the case with the payment of taxes. Government of Maharashtra abolished Octroi and introduced Local Body Tax last year. This paper is about the implementation of LBT, its impact on unorganized local traders and concerns of the local bodies. | | Keywords : | | |
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