Analysis of Empirical Study

This empirical study is undertaken as a part of the project work for the subject of Law of
Taxation II.

Sample for the Empirical Survey

The researchers have approached two advertising agencies, one from rural area (Sabbavaram)
and another from urban area (Hyderabad), both are small scale enterprises having their
business in designing, flex printing and print advertising services.

It is very key to note that the advertising services, as provided by the consulted enterprises,
are in addition to their other similar services. This could possibly imply that running a small
scale enterprise exclusively for print advertising services is not practicable or profitable.

Nature of Questions

The questions posed to them were very general in nature and were aimed at knowing as to
whether the enterprises are aware of the basic aspects of the Goods and Services Act. Further
the questions were regarding their experience/happiness with the application of the GST.

Nature of Responses

Due to the lack of proper education of what is this survey all about, and upon seeing the name
of government law university, the responders were very much reluctant to freely answer to
the question posed. The responses given by them can be generally summed in the following
way:

 The responders were not aware of the method of paying GST; it was managed by their
CA Agency.
 The responders were of the opinion that after GST the rate of tax upon them has
increased and it became a burden to them.
 There was no evidence regarding the indirect effect of the GST upon the Advertising
Industry.
 The responders, although with incomplete or improper knowledge, are in a positive
belief that the GST will be benefit them in the long run.