Impact of GST on motor and pump exports in India

Negi, Raghuveer; Arumugam, Muthusamy; Nomani, Abuzar; Geeta, Shetty Deepa Thangam

doi:10.1108/baj-08-2022-0020

Cited by 4 publications

(1 citation statement)

References 15 publications

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“…However, Negi, Arumugam, Nomani and Geeta (2022) regard GST as the Goods Open Journal of Business and Management and Service Tax even though they agreed that GST is an indirect tax that is levied on the supply of both national and international goods and services. Leemput and Wiencek (2017) agreed with Negi et al (2022) on the concept of Goods and Service Tax. Therefore, the Indian government registers GST differently from other countries.…”

Section: Gst Overviewmentioning

confidence: 99%

Value-Added Tax Change Implementation Aftermath: A Case of MTN

Nene

2023

OJBM

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The main objective of this article is to explore and describe the impact of the Value-added tax (VAT) increase on Mobile Telephone Networks (MTN) performance by exploring the end-to-end telecommunication (telco) business process. For the nature of this research, there is limited research in both South African and international scholarship that seeks to explore an understanding of the full end-to-end telco industry where study would look at the complexity of telco strategies right from the product catalogue down to rate cards, price configuration, system capacity, network depletion rules, billing engines, and customer invoices. Failure to apply the correct VAT change to any of these elements will result in either over-or underbilling of customers. This is a serious problem because an undercharge influences the operator's revenue, causing a loss, not just because of the 1% VAT increase. Damages can reach far beyond this: an overcharge may increase customer complaints and result in reputational risk that is not limited to customer churn. This article provides insight into how fiscal policy affects industries. The insights and practical experience gathered in the research field can be used for operational improvement, training, risk identification and control development in the telco industry. A mixed-method design was used with a case study approach. This article reports on the qualitative findings. Five main themes were identified after analysing the qualitative data, namely: the effect of the VAT increase on MTN's performance, change management, change in business processes, the impact of an incorrect VAT rate on MTN's system, and system or process configuration. The case studied and the primary data analysed to explore the impact of a VAT increase aftermath are limited to the South African telco industry. The change management risk exposure detected, root cause analysis and insights of this article highlight the pitfalls that the project managers, change management professionals, marketing, information system and technology teams need to avoid when performing net-

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Section: Gst Overviewmentioning

confidence: 99%

Value-Added Tax Change Implementation Aftermath: A Case of MTN

Nene

2023

OJBM

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Debunking the Production Predicaments among the Motor and Pump Exporters in the Coimbatore Region: Upside-down Approach of O-L-I Framework

Negi,

Muthusamy,

Nomani

et al. 2023

Global Business Review

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We explore the unplumbed dimension of the O-L-I specific advantage of the firm in this research by shifting the focus from the entry mode of MNEs to problems faced by home-based manufacturer exporters, which is unique from its original concept. The proposed approach transposes the idea and implication of the eclectic paradigm in an international trade setting. To test the upside-down approach of the O-L-I framework, various challenges were identified through EFA and CFA, and in the final phase, the impact of ownership, location and internalization has been measured (using path analysis) on production problems faced by these manufacturer exporters. We used a structured questionnaire to collect the data from 220 motors and pump manufacturer exporters from January to September 2021. Moreover, the Coimbatore city wears the crown of ‘Pump City of Asia’, which makes the spot an ideal place for generalization of research and optimization of desired results. The research outcome illustrates the significant impact of location and internalization on the production problems encountered by the manufacturer exporters. The novelty of the study is substantiated by extending the application of O-L-I specific advantage for FDI to home-based exports, which we labelled as the ‘up-side-down approach’ of the O-L-I framework.

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The strategic impact of tax regulation on the performance of a telecommunication company

Nene,

Moraka

2023

CBSR

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Abrupt regulatory and statutory requirements add to the complexity of sustainable businesses and may impact their strategies and their performance. This research aims to investigate such regulatory impacts, for example, the full end-to-end telecommunications (telco) industry is complex and requires focused strategies right from the product catalogue down to rate cards, price configuration, system capacity, network depletion rules, billing engines, and customer invoices. Failure to apply the correct value-added tax (VAT) change in these elements can result in over or underbilling of customers. An undercharge influences the operator’s revenue, causing a loss, not just because of the 1 percent VAT increase. Consequential damage points to that an overcharge may increase customer complaints and result in reputational risk that is not limited to customer churn. A mixed-method design was applied where interviews provided qualitative results and financial statements of mobile telephone networks (MTN) were used for quantitative analysis. Results showed that the VAT change increased the liability transactions from the balance sheet of the year 2018 compared to 2017 (Nene, 2019). This research recommends efficiency in project management that involves the review of old legacy systems, conducting impact analysis and contentiously updating the enterprise architecture framework.

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Impact of GST on motor and pump exports in India

Cited by 4 publications

References 15 publications

Value-Added Tax Change Implementation Aftermath: A Case of MTN

Value-Added Tax Change Implementation Aftermath: A Case of MTN

Debunking the Production Predicaments among the Motor and Pump Exporters in the Coimbatore Region: Upside-down Approach of O-L-I Framework

The strategic impact of tax regulation on the performance of a telecommunication company

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