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Abstract
Rapid growth of leather industrial outputs and exports earning through leather industry was very high. After the implementation of GST in India, the performance of the leather industry is being declining. These industry is labour – intensive industry; it provides employment opportunities to around 2.5 million people and they are belongs to weaker sections and nearly 30% share contributed by Women employment. Leather Footwear and Garments production placed in second ranks in the world. The central focus of this paper is to highlight the impact of GST on Leather industry in the study area. Major finding will be addressed in this paper