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Abstract            Volume:13  Issue-7  Year-2025         Original Research Articles


Online ISSN : 2347 - 3215
Issues : 12 per year
Publisher : Excellent Publishers
Email : editorijcret@gmail.com

A Contemporary Evaluation of India's Goods and Services Tax (GST)
K. Kalidas*, P. Akkshaya, M. Giridharan, J. Mahalakshmi and M. Suvitha
Department of Agricultural Economics, Vanavarayar Institute of Agriculture, Manakkadavu, Pollachi – 642103, India
*Corresponding author
Abstract:

The implementation of the Goods and Services Tax (GST) on July 1, 2017, marked a transformative milestone in India's fiscal policy, fundamentally altering its indirect taxation system. This paper revisits the GST journey, from conceptualization to execution, analyzing its structural framework, fiscal performance, sectoral impact, and the ongoing adjustments as of mid-2025. Drawing from recent official statistics and economic assessments, this paper provides an evidence-based overview of GST’s role in shaping India’s economic architecture.

Keywords: Goods and Services Tax, Indian Taxation Reform, Indirect Tax, Economic Unification, GST Council, Fiscal Policy.
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How to cite this article:

Kalidas, K., P. Akkshaya, M. Giridharan, J. Mahalakshmi and Suvitha, M. 2025. A Contemporary Evaluation of India's Goods and Services Tax (GST).Int.J.Curr.Res.Aca.Rev. 13(7): 42-44
doi: https://doi.org/10.20546/ijcrar.2025.1307.007
Copyright: This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike license.


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