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VOL. 12, ISSUE 3 (2026)
Bridging the gap between GST policy and ground realities of women-led handloom MSMEs in Assam
Authors
Dr. Mumpi Das, Dr. Devajeet Goswami
Abstract
The implementation of the Goods and Services
Tax (GST) in India was intended to improve tax uniformity, transparency, and
economic formalization (Mohan & Ali, 2018) [9]. However, its
effects on women-led micro-enterprises, particularly in traditional sectors such
as Assam’s handloom industry, remain underexplored (Mishra & Mishra, 2026) [8].
This study examines the gap between GST policy objectives and the lived
realities of women operating MSMEs at the grassroots level. Using a micro-level
study of trade-licensed retail units near Gauhati and a primary survey of women
weavers producing the traditional Mekhla Chador, the research highlights GST’s
indirect effects on production, pricing, and income stability. The findings
indicate that, despite the policy push toward formalization, all surveyed
micro-enterprises remain unregistered due to high compliance complexity and low
turnover (B, 2023) [2]. Barriers such as limited digital literacy
and rising raw material costs further constrain participation (Gupta, 2026) [4].
The study argues for more inclusive policy measures and simplified compliance
systems to better integrate informal women entrepreneurs into the formal
economy.
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Pages:152-156
How to cite this article:
Dr. Mumpi Das, Dr. Devajeet Goswami "Bridging the gap between GST policy and ground realities of women-led handloom MSMEs in Assam". International Journal of Commerce and Management Research, Vol 12, Issue 3, 2026, Pages 152-156
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