INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH REVIEW (IJMDRR) (www.ijmdrr.com) Bangalore-560083, INDIA. Print ISSN: 2395-1877 Online ISSN: 2395-1885 Impact Factor: 7.352 CERTIFICATE OF PUBLICATION This is to Certify that Mr./Mrs./Ms./Dr. Dr. Duggappa M.C. has published research paper in " International Journal of Multidisciplinary Research Review (IJMDRR) peer reviewed and refereed journal, Volume- 4, Issue- 10, October 2018, pp. 47-52." Paper Title:- " AN EMPIRICAL STUDY ON GOODS AND SERVICE TAX”. " Chief Editor Managing Editor