International Science Community Association Research Journal of Management Sciences 15 2 2026 05 6 Impact of GST on Textile Entrepreneurs: An Empirical Study of Rabakavi-Banhatti, Bagalkot, Karnataka, India 6 10 EN Madar Krishnappa 1 KRCES GGD ARTS, BMP Commerce and SVS Science College Bailhongal, Bailhongal, Karnataka, India Kabara Vijaykumar 1 Department of Commerce, Bhandari and Rathi College, Guledagudda, Bagalkot University, Jamakhandi, Karnataka, India Kumar M. Girish 2 Department of Commerce, Bhandari and Rathi College, Guledagudda, Bagalkot University, Jamakhandi, Karnataka, India > Research Paper 2026 4 9 2026 05 6 The Goods and Service Tax (GST) replaced multiple indirect taxes by introducing one single tax system in July 2017, enhancing simplicity and transparency in regard to taxation and business operations. The textile manufacturing industry is another major sector that generates employment across India and has undergone many changes as a result of GST. This study aimed to conduct an empirical assessment of the impact of GST on entrepreneurs who manufacture textiles in Rabakavi-Banhatti. 120 entrepreneurs engaged in manufacturing, wholesaling, and retailing textile products were surveyed using a structured questionnaire to gather primary data. The primary variables measured included GST awareness, compliance issues, financial impact, and operational impact. Findings suggest that while GST has fostered tax transparency and interstate trade, entrepreneurs face challenging compliance processes, higher administration costs, and working capital restrictions. The overall outcomes from this study provide evidence that GST has both positive and negative implications for textile entrepreneurs; therefore, additional policy recommendations are made to support compliance issues and create more awareness programs. Copyright@ International Science Community Association