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28.Shivashankar, B., 2017. GST ratings will help you know how genuine your trader is. [Online] Available at: http:// timesofindia.indiatimes.com/city/bengaluru/gst-ratingswill-help-you-know-how-genuine-your-trader-is/ articleshow/59480014.cms [Accessed 10 September 2017].

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35.Wankar, G. 2017. Big discounts on ACs, cars, phones to beat GST deadline. [Online] Available at: http://www. hindustantimes.com/business-news/discounts-galore-asretailers-brands-try-to-clear-stock-ahead-of-gst-rollout/ story-HXSj8Uyw2N8TrtBB0rFt7M.html [Accessed 12 September 2017].