In a Ply dropped composite structures, Plies must be terminated or dropped off at discrete locationrnover the part that improve the deformation and energy absorption capacity. In tapered structural partsrnthickness tapering cannot be achieved during a continuous way. Because of this tapered structuresrnuse either internally or externally ply drop types to create a required structural shape. Ply droppedrncomposite used as impact absorption material for different application such as bumpers, armors,rncrush box, helmets, and disposable barrier shells and structures protection. However, thernimprovements of the capacity of impact energy absorption need a research to study the effect ofrndifferent parameters and mechanisms on impact absorption capacity of composite materials. Thernmain objective of this investigation is to study the effect of internally and externally ply dropped onrnthe impact energy absorption of unidirectional glass fiber reinforced epoxy composite materials.rnImpact energy, load caring capacity and deformation of the flat, internally and externally dropped plyrnwas analyzed. Based on the numerical approach using ABAQUS CAE software based on ASTMrnstandards, at three different Impactor velocities of 2.51 m/s, 5 m/s and 10 m/s. From the analysis thernspecific energy stored on flat, internally ply drop, and externally ply drop was 13.23 KJ/Kg, 1.56rnKJ/Kg and 25.74 KJ/Kg at 10 m/s respectively. The amount of peak load also recorded 54601.8 N,rn10255.7 N and 50871.6 N and deformation of 0.0163 m, 0.012 m, and 0.022 m was recorded on flat,rninternally and externally dropped ply respectively. As compared the result of all ply arrangements byrnconsidered mass of the specimensâ€™ external ply drop specimen had a better specific energy absorbedrncapacity of 25.74 KJ/Kg and load carried capacity of 50871.6 N at 10 m/s velocity impactor andrndeformation of 0.022 m. From this the analyses recommended that externally ply drop specimen hasrna better specific energy absorbed capacity.