\documentclass[11pt,twoside]{article}\makeatletter \IfFileExists{xcolor.sty}% {\RequirePackage{xcolor}}% {\RequirePackage{color}} \usepackage{colortbl} \usepackage{wrapfig} \usepackage{ifxetex} \ifxetex \usepackage{fontspec} \usepackage{xunicode} \catcode`⃥=\active \def⃥{\textbackslash} \catcode`❴=\active \def❴{\{} \catcode`❵=\active \def❵{\}} \def\textJapanese{\fontspec{Noto Sans CJK JP}} \def\textChinese{\fontspec{Noto Sans CJK SC}} \def\textKorean{\fontspec{Noto Sans CJK KR}} \setmonofont{DejaVu Sans Mono} \else \IfFileExists{utf8x.def}% {\usepackage[utf8x]{inputenc} \PrerenderUnicode{–} }% {\usepackage[utf8]{inputenc}} \usepackage[english]{babel} \usepackage[T1]{fontenc} \usepackage{float} \usepackage[]{ucs} \uc@dclc{8421}{default}{\textbackslash } \uc@dclc{10100}{default}{\{} \uc@dclc{10101}{default}{\}} \uc@dclc{8491}{default}{\AA{}} \uc@dclc{8239}{default}{\,} \uc@dclc{20154}{default}{ } \uc@dclc{10148}{default}{>} \def\textschwa{\rotatebox{-90}{e}} \def\textJapanese{} \def\textChinese{} \IfFileExists{tipa.sty}{\usepackage{tipa}}{} \fi \def\exampleFont{\ttfamily\small} \DeclareTextSymbol{\textpi}{OML}{25} \usepackage{relsize} \RequirePackage{array} \def\@testpach{\@chclass \ifnum \@lastchclass=6 \@ne \@chnum \@ne \else \ifnum \@lastchclass=7 5 \else \ifnum \@lastchclass=8 \tw@ \else \ifnum \@lastchclass=9 \thr@@ \else \z@ \ifnum \@lastchclass = 10 \else \edef\@nextchar{\expandafter\string\@nextchar}% \@chnum \if \@nextchar c\z@ \else \if \@nextchar l\@ne \else \if \@nextchar r\tw@ \else \z@ \@chclass \if\@nextchar |\@ne \else \if \@nextchar !6 \else \if \@nextchar @7 \else \if \@nextchar (8 \else \if \@nextchar )9 \else 10 \@chnum \if \@nextchar m\thr@@\else \if \@nextchar p4 \else \if \@nextchar b5 \else \z@ \@chclass \z@ \@preamerr \z@ \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi \fi} \gdef\arraybackslash{\let\\=\@arraycr} \def\@textsubscript#1{{\m@th\ensuremath{_{\mbox{\fontsize\sf@size\z@#1}}}}} \def\Panel#1#2#3#4{\multicolumn{#3}{){\columncolor{#2}}#4}{#1}} \def\abbr{} \def\corr{} \def\expan{} \def\gap{} \def\orig{} \def\reg{} \def\ref{} \def\sic{} \def\persName{}\def\name{} \def\placeName{} \def\orgName{} \def\textcal#1{{\fontspec{Lucida Calligraphy}#1}} \def\textgothic#1{{\fontspec{Lucida Blackletter}#1}} \def\textlarge#1{{\large #1}} \def\textoverbar#1{\ensuremath{\overline{#1}}} \def\textquoted#1{‘#1’} \def\textsmall#1{{\small #1}} \def\textsubscript#1{\@textsubscript{\selectfont#1}} \def\textxi{\ensuremath{\xi}} \def\titlem{\itshape} \newenvironment{biblfree}{}{\ifvmode\par\fi } \newenvironment{bibl}{}{} \newenvironment{byline}{\vskip6pt\itshape\fontsize{16pt}{18pt}\selectfont}{\par } \newenvironment{citbibl}{}{\ifvmode\par\fi } \newenvironment{docAuthor}{\ifvmode\vskip4pt\fontsize{16pt}{18pt}\selectfont\fi\itshape}{\ifvmode\par\fi } \newenvironment{docDate}{}{\ifvmode\par\fi } \newenvironment{docImprint}{\vskip 6pt}{\ifvmode\par\fi } \newenvironment{docTitle}{\vskip6pt\bfseries\fontsize{22pt}{25pt}\selectfont}{\par } \newenvironment{msHead}{\vskip 6pt}{\par} \newenvironment{msItem}{\vskip 6pt}{\par} \newenvironment{rubric}{}{} \newenvironment{titlePart}{}{\par } \newcolumntype{L}[1]{){\raggedright\arraybackslash}p{#1}} \newcolumntype{C}[1]{){\centering\arraybackslash}p{#1}} \newcolumntype{R}[1]{){\raggedleft\arraybackslash}p{#1}} \newcolumntype{P}[1]{){\arraybackslash}p{#1}} \newcolumntype{B}[1]{){\arraybackslash}b{#1}} \newcolumntype{M}[1]{){\arraybackslash}m{#1}} \definecolor{label}{gray}{0.75} \def\unusedattribute#1{\sout{\textcolor{label}{#1}}} \DeclareRobustCommand*{\xref}{\hyper@normalise\xref@} \def\xref@#1#2{\hyper@linkurl{#2}{#1}} \begingroup \catcode`\_=\active \gdef_#1{\ensuremath{\sb{\mathrm{#1}}}} \endgroup \mathcode`\_=\string"8000 \catcode`\_=12\relax \usepackage[a4paper,twoside,lmargin=1in,rmargin=1in,tmargin=1in,bmargin=1in,marginparwidth=0.75in]{geometry} \usepackage{framed} \definecolor{shadecolor}{gray}{0.95} \usepackage{longtable} \usepackage[normalem]{ulem} \usepackage{fancyvrb} \usepackage{fancyhdr} \usepackage{graphicx} \usepackage{marginnote} \renewcommand{\@cite}[1]{#1} \renewcommand*{\marginfont}{\itshape\footnotesize} \def\Gin@extensions{.pdf,.png,.jpg,.mps,.tif} \pagestyle{fancy} \usepackage[pdftitle={Impact of Goods and Service Tax after Implementation}, pdfauthor={}]{hyperref} \hyperbaseurl{} \paperwidth210mm \paperheight297mm \def\@pnumwidth{1.55em} \def\@tocrmarg {2.55em} \def\@dotsep{4.5} \setcounter{tocdepth}{3} \clubpenalty=8000 \emergencystretch 3em \hbadness=4000 \hyphenpenalty=400 \pretolerance=750 \tolerance=2000 \vbadness=4000 \widowpenalty=10000 \renewcommand\section{\@startsection {section}{1}{\z@}% {-1.75ex \@plus -0.5ex \@minus -.2ex}% {0.5ex \@plus .2ex}% {\reset@font\Large\bfseries}} \renewcommand\subsection{\@startsection{subsection}{2}{\z@}% {-1.75ex\@plus -0.5ex \@minus- .2ex}% {0.5ex \@plus .2ex}% {\reset@font\Large}} \renewcommand\subsubsection{\@startsection{subsubsection}{3}{\z@}% {-1.5ex\@plus -0.35ex \@minus -.2ex}% {0.5ex \@plus .2ex}% {\reset@font\large}} \renewcommand\paragraph{\@startsection{paragraph}{4}{\z@}% {-1ex \@plus-0.35ex \@minus -0.2ex}% {0.5ex \@plus .2ex}% {\reset@font\normalsize}} \renewcommand\subparagraph{\@startsection{subparagraph}{5}{\parindent}% {1.5ex \@plus1ex \@minus .2ex}% {-1em}% {\reset@font\normalsize\bfseries}} \def\l@section#1#2{\addpenalty{\@secpenalty} \addvspace{1.0em plus 1pt} \@tempdima 1.5em \begingroup \parindent \z@ \rightskip \@pnumwidth \parfillskip -\@pnumwidth \bfseries \leavevmode #1\hfil \hbox to\@pnumwidth{\hss #2}\par \endgroup} \def\l@subsection{\@dottedtocline{2}{1.5em}{2.3em}} \def\l@subsubsection{\@dottedtocline{3}{3.8em}{3.2em}} \def\l@paragraph{\@dottedtocline{4}{7.0em}{4.1em}} \def\l@subparagraph{\@dottedtocline{5}{10em}{5em}} \@ifundefined{c@section}{\newcounter{section}}{} \@ifundefined{c@chapter}{\newcounter{chapter}}{} \newif\if@mainmatter \@mainmattertrue \def\chaptername{Chapter} \def\frontmatter{% \pagenumbering{roman} \def\thechapter{\@roman\c@chapter} \def\theHchapter{\roman{chapter}} \def\thesection{\@roman\c@section} \def\theHsection{\roman{section}} \def\@chapapp{}% } \def\mainmatter{% \cleardoublepage \def\thechapter{\@arabic\c@chapter} \setcounter{chapter}{0} \setcounter{section}{0} \pagenumbering{arabic} \setcounter{secnumdepth}{6} \def\@chapapp{\chaptername}% \def\theHchapter{\arabic{chapter}} \def\thesection{\@arabic\c@section} \def\theHsection{\arabic{section}} } \def\backmatter{% \cleardoublepage \setcounter{chapter}{0} \setcounter{section}{0} \setcounter{secnumdepth}{2} \def\@chapapp{\appendixname}% \def\thechapter{\@Alph\c@chapter} \def\theHchapter{\Alph{chapter}} \appendix } \newenvironment{bibitemlist}[1]{% \list{\@biblabel{\@arabic\c@enumiv}}% {\settowidth\labelwidth{\@biblabel{#1}}% \leftmargin\labelwidth \advance\leftmargin\labelsep \@openbib@code \usecounter{enumiv}% \let\p@enumiv\@empty \renewcommand\theenumiv{\@arabic\c@enumiv}% }% \sloppy \clubpenalty4000 \@clubpenalty \clubpenalty \widowpenalty4000% \sfcode`\.\@m}% {\def\@noitemerr {\@latex@warning{Empty `bibitemlist' environment}}% \endlist} \def\tableofcontents{\section*{\contentsname}\@starttoc{toc}} \parskip0pt \parindent1em \def\Panel#1#2#3#4{\multicolumn{#3}{){\columncolor{#2}}#4}{#1}} \newenvironment{reflist}{% \begin{raggedright}\begin{list}{} {% \setlength{\topsep}{0pt}% \setlength{\rightmargin}{0.25in}% \setlength{\itemsep}{0pt}% \setlength{\itemindent}{0pt}% \setlength{\parskip}{0pt}% \setlength{\parsep}{2pt}% \def\makelabel##1{\itshape ##1}}% } {\end{list}\end{raggedright}} \newenvironment{sansreflist}{% \begin{raggedright}\begin{list}{} {% \setlength{\topsep}{0pt}% \setlength{\rightmargin}{0.25in}% \setlength{\itemindent}{0pt}% \setlength{\parskip}{0pt}% \setlength{\itemsep}{0pt}% \setlength{\parsep}{2pt}% \def\makelabel##1{\upshape ##1}}% } {\end{list}\end{raggedright}} \newenvironment{specHead}[2]% {\vspace{20pt}\hrule\vspace{10pt}% \phantomsection\label{#1}\markright{#2}% \pdfbookmark[2]{#2}{#1}% \hspace{-0.75in}{\bfseries\fontsize{16pt}{18pt}\selectfont#2}% }{} \def\TheFullDate{2018-01-15 (revised: 15 January 2018)} \def\TheID{\makeatother } \def\TheDate{2018-01-15} \title{Impact of Goods and Service Tax after Implementation} \author{}\makeatletter \makeatletter \newcommand*{\cleartoleftpage}{% \clearpage \if@twoside \ifodd\c@page \hbox{}\newpage \if@twocolumn \hbox{}\newpage \fi \fi \fi } \makeatother \makeatletter \thispagestyle{empty} \markright{\@title}\markboth{\@title}{\@author} \renewcommand\small{\@setfontsize\small{9pt}{11pt}\abovedisplayskip 8.5\p@ plus3\p@ minus4\p@ \belowdisplayskip \abovedisplayskip \abovedisplayshortskip \z@ plus2\p@ \belowdisplayshortskip 4\p@ plus2\p@ minus2\p@ \def\@listi{\leftmargin\leftmargini \topsep 2\p@ plus1\p@ minus1\p@ \parsep 2\p@ plus\p@ minus\p@ \itemsep 1pt} } \makeatother \fvset{frame=single,numberblanklines=false,xleftmargin=5mm,xrightmargin=5mm} \fancyhf{} \setlength{\headheight}{14pt} \fancyhead[LE]{\bfseries\leftmark} \fancyhead[RO]{\bfseries\rightmark} \fancyfoot[RO]{} \fancyfoot[CO]{\thepage} \fancyfoot[LO]{\TheID} \fancyfoot[LE]{} \fancyfoot[CE]{\thepage} \fancyfoot[RE]{\TheID} \hypersetup{citebordercolor=0.75 0.75 0.75,linkbordercolor=0.75 0.75 0.75,urlbordercolor=0.75 0.75 0.75,bookmarksnumbered=true} \fancypagestyle{plain}{\fancyhead{}\renewcommand{\headrulewidth}{0pt}} \date{} \usepackage{authblk} \providecommand{\keywords}[1] { \footnotesize \textbf{\textit{Index terms---}} #1 } \usepackage{graphicx,xcolor} \definecolor{GJBlue}{HTML}{273B81} \definecolor{GJLightBlue}{HTML}{0A9DD9} \definecolor{GJMediumGrey}{HTML}{6D6E70} \definecolor{GJLightGrey}{HTML}{929497} \renewenvironment{abstract}{% \setlength{\parindent}{0pt}\raggedright \textcolor{GJMediumGrey}{\rule{\textwidth}{2pt}} \vskip16pt \textcolor{GJBlue}{\large\bfseries\abstractname\space} }{% \vskip8pt \textcolor{GJMediumGrey}{\rule{\textwidth}{2pt}} \vskip16pt } \usepackage[absolute,overlay]{textpos} \makeatother \usepackage{lineno} \linenumbers \begin{document} \author[1]{Sudip Banerjee} \author[2]{Priya Agrawal} \affil[1]{ Sanskriti University} \renewcommand\Authands{ and } \date{\small \em Received: 15 December 2017 Accepted: 2 January 2018 Published: 15 January 2018} \maketitle \begin{abstract} Before implementation of GST in India, Government of India collected indirect taxes in the various names. Direct tax is mostly define clearly to tax payer, but indirect tax does not define clearly because it collected by government to each stage manufacturer to customer. For clearing of indirect tax government of India introduced biggest tax reforms after independence since 1947 in the name of GST. After implementing of GST in India, there are several issues arises in front of the GOI, Professionals, business man and even customers. These are the issues highlighted in this paper \end{abstract} \keywords{goods and service tax, government of india, CGST, SGST, IGST.} \begin{textblock*}{18cm}(1cm,1cm) % {block width} (coords) \textcolor{GJBlue}{\LARGE Global Journals \LaTeX\ JournalKaleidoscope\texttrademark} \end{textblock*} \begin{textblock*}{18cm}(1.4cm,1.5cm) % {block width} (coords) \textcolor{GJBlue}{\footnotesize \\ Artificial Intelligence formulated this projection for compatibility purposes from the original article published at Global Journals. However, this technology is currently in beta. \emph{Therefore, kindly ignore odd layouts, missed formulae, text, tables, or figures.}} \end{textblock*} \let\tabcellsep& \section[{Introduction}]{Introduction}\par n India goods and service tax was a historical movement for implementation a significant indirect tax reforms. It means that mixed up various number of indirect taxes which(levied by both central and state government) to made up a single tax and give a big advantage for customer to filling a tax return. \section[{II.}]{II.} \section[{Literature Review}]{Literature Review}\par Monika Sehrawat, Upasana Dhanda (December 2015) defined goods and service tax and the key tax reform and explain the concept, feature, advantages and challenges of GST.\par Dr. N. \hyperref[b2]{Bagyalakshmi (2015)} studied that impact of GST on various sectors and challenges for GST implementation and founded those benefits of introduction of GST, and suggested various measures to overcome challenges of GST.\par Deepika Bendapudi \& Sheba M Sam (2015)studied GST and its impact on government and retail sector and founded various provision of GST and its impact of GST on retail sector and government revenues.\par Ruth Priyanka Immanuel, Wiston Terence (2015)studied that GST and its impact on tax burden and founded that tax burden on individuals and benefit of GST on different sector of the market.\par Milan Deep Kour, Kajal Chaudhary, Surjan Singh, Baljinder Kaur (November 2016) studied the impact of GST after its implementation and founded that the present condition of indirect tax and the GST, benefits and challenges for GST. \section[{III.}]{III.}\par Objectives of the Study a) To know the changes of various tax rates. b) Impact of GST in different sector after implementation. c) Changing in product price. \section[{IV. Research Methodology}]{IV. Research Methodology}\par Sources of Data: The source(s) of data is based on secondary. This includes to journals, articles, newspaper highlights and various website.\par V. \section[{Data Analysis}]{Data Analysis}\par a) The main highlights of the GST is as follows:\par i. In 1stjulyGSTcomes effect for the public.\par ii. From coming of GST it does not expected have much impact of inflation. iii. {\ref GST} During the new tax structure of India having input credit benefits various builders have Buy their raw materials at the base price of property project which is launched at 1stJuly 2017 will be compare to more cheaper. For buying during construction properties will be attract 12\% to 5.5\% rate earlier(including value added tax and service tax).Real estate buyer have more prosperous and quicker to take cost benefit on to Property buyers. For new projects input credit passed by the buyer at 100\% and land 50\%.Any tax rate change under GST purely depends on demand and supply. \section[{b) E-Commerce}]{b) E-Commerce}\par E-Commerce website like Amazonian, Snap deal, etc. It collects TCS (tax collected at source) which is fixed at 1\%, and it pay to the Seller at a listed website. It is more expensive. The latest update by GST is that TCS collected (sector 52 of the CGST/ SGST act, 2017). \section[{c) Travel and Tourism}]{c) Travel and Tourism}\par IT depends on room rates for their slab for hotel and lodges. It comes out 7.5\% of the GDP. For the business class fares will goes increase 9\% to 12\%. \section[{d) Ride Halling Apps}]{d) Ride Halling Apps}\par TAX rate will rise 14.5\% to a range between 29\% to 43\% for driver that who does not work for olla and uber cab. The individual pay 25,000 for EMI but it rise and they pay around RS.35,000 to 40,000 for post GST. \section[{e) Smart Phones}]{e) Smart Phones}\par IT raise 12\% to range of 8\% to 18\% after implementation at various stage. Ex: APPLE consider for theirI-phone 7.5\% after reduction of price of their apple mode Standard-Rated GST 6\% GST with RM6 Raw Material supplier to Manufacturer. 6\% GST with RM9 Manufacturer to Retailer. 6\% GST with RM18 Retailer to Consumer. To understand and identify the "AS It" and "To Be" in order to be GST compliant. \section[{VIII. A Turning Point in History}]{VIII. A Turning Point in History}\par With the introduction of GST, indirect tax will have a flat rate of around 18\%. In the current system consumer pay 25-26\% more than the cost of production. \section[{Inflation:}]{Inflation:}\par Currently, certain goods have a lower tax rate such as food products, gold(1-2\%), small cars(8\%) etc but under the proposed GST almost all the products will be charged at a uniform rate much higher compared to the current level of these products. Thus these products are likely to get dearer. \section[{Earlier Experience:}]{Earlier Experience:}\par 6 time out of inflation has increased after introduction of GST.\par 1 out of 2 times inflation fell after the GST rate was decreased.\par Inflation tends to rise when there is a change in the rate or structure of tax. It might not comply with macro-economic concepts but trends some time defines more than anything else. 7 times out of 10 inflation rose after GST was increased. \section[{IX.}]{IX.}\par Goods And Service Tax c) Impact on Price on GST Expecting in reduction in price of FMCG goods such as shampoos, chocolates, eating out, small cars, DTH.\par For increasing in price luxury cars. Tabaco Products, Aerated beverages. textiles. www.equitymaster.com, source: clear tax. In \section[{X. Impact of GST on Various Sectors}]{X. Impact of GST on Various Sectors}\par Before implementation of GST most of tax burden held by it service, telecommunication the insurance industry, business support service, banking and financial service, etc. But after implementing market are unified. There are various sector which impact on GST like Logistics, Pharma, Telecommunications, Textile, Agriculture, FMCG, Freelancers, Automobiles, Startups etc. \section[{a) Positive Impact on GST}]{a) Positive Impact on GST}\par i. There is no inter -state tax. ii. There will be no burden of check post. iii. It gives benefit transport industry and suppliers of goods. iv. From inter-state tax there are more goods will be imported and exported among states. v. They leads to reduction in tax evasion. vi. Tax benefit GST provide that the reduction the price of goods in the long run. vii. In India GST will gain the trust of foreign investor. The 21 st GST council meeting was held on 9th September 2017 at Hyderabad. In GST council meeting, various decision are pertaining to the implementation and regulation of GST was decided. \section[{b) Negative Impact on GST}]{b) Negative Impact on GST}\par There are major decision are highlights in 21st GST council meeting: i. Artisans turnover of up to Rs. 20 lakh exempt from registration under GST. ii. Last date for filling of sales return or GSTR-1 extended by a month to October 10, 2017. iii. The overall GST collection robust with over 70\%. iv. GST rate are reduced in 30 items like roasted gram, idli/dosa butter, oilcakes, raincoats, rubber band etc. v. Khadi sold through KVIC stores to be exempted from GST. \section[{b) GST Return Filling}]{b) GST Return Filling}\par i. The due date for filling GSTR-1 for July was beextended up to 10th October 2017. For tax payers with annual turnover of more than Rs. 100 crores, the due date for filling July GSTR-1return will be 3rd October, 2017. ii. The due date for filling July GSTR-2 return was be extended up to 31 th October, 2017. iii. The due date for filling July GSTR-3 return was be extended up to 10th November 2017. iv. The due date for all other GSTR-1, GSTR-2, GSTR-3 returns will be mentioned at a later date. \section[{c) Decision in 22nd}]{c) Decision in 22nd}\par Meeting in GST Concil i. It was held on 6 th October 2017.\par ii. Relaxation for small and medium enterprises.\par iii. To facilitate the easy payment and return filling for small and medium business with annual aggregate turnover up to Rs. 1.5 crores. iv. Return filling to required quarterly basis. v. The registered buyers from small tax payer would be eligible to avail input tax credit on a monthly basis. vi. Small enterprises which aggregate turnover is less than Rs. 20 lakh are free for obtaining registration. \section[{Conclusion}]{Conclusion}\par The structure of GST which was changed after implementation of GST. During the implementation of GST procedure it make various impact on different sector like: changing in product price due to increasing and decreasing tax slab rates ,abolition of various indirect tax in the states as well as central level. As it is expected by the Government that in long term GST will grow India's economy but long distance has to travel in this root. \begin{figure}[htbp] \noindent\textbf{}\includegraphics[]{image-2.png} \caption{\label{fig_0}}\end{figure} \begin{figure}[htbp] \noindent\textbf{}\includegraphics[]{image-3.png} \caption{\label{fig_1}}\end{figure} \begin{figure}[htbp] \noindent\textbf{3}\includegraphics[]{image-4.png} \caption{\label{fig_2}b) 3}\end{figure} \begin{figure}[htbp] \noindent\textbf{}\includegraphics[]{image-5.png} \caption{\label{fig_3}}\end{figure} \begin{figure}[htbp] \noindent\textbf{}\includegraphics[]{image-6.png} \caption{\label{figure6}}\end{figure} \begin{figure}[htbp] \noindent\textbf{1} \par \begin{longtable}{P{0.85\textwidth}} 2018\\ Year\\ Volume XVIII Issue II Version I\\ Global Journal of Management and Business Research ( ) B\end{longtable} \par {\small\itshape [Note: ii]} \caption{\label{tab_1}Table 1 :}\end{figure} \footnote{B© 2018 Global Journals} \footnote{© 2018 Global Journals} \backmatter \begin{bibitemlist}{1} \bibitem[Milandeepkour and Singh (2016)]{b1}\label{b1} \textit{) International journal of innovative studies in sociology and humanities}, Kajalchaudhary Milandeepkour , Surjan Singh . Nov.2016. NOVEMBER 2016. (BalijinderKaur " A study of impact of GST after its implementation) \bibitem[Sehrawat and Dhanda (2015)]{b0}\label{b0} ‘GST In India: A Key Tax Reform’. Monika Sehrawat , Upasana Dhanda . ISSN-2349-3629. \textit{International journal of research granthaalayah} -2350-0530. December 2015. December, 2015. 3 (12) . (Sehrawat et. Al.. P) \bibitem[Dr and Bagyalakshmi ()]{b2}\label{b2} \textit{Impact of GSTon various sectors and challenges for GST Implementation}, . N Dr , Bagyalakshmi . 2015. \end{bibitemlist} \end{document}