One of the most important indirect tax reforms in India, introduced on 1 July, 2017 is the Goods and Services Tax (GST). GST aims to create a unified national market and reorganize the taxation system. A complex system of Indirect taxes such as excise duty, service tax, Value added tax (VAT), and various state-level taxes has been replaced with an integrated and destination-based tax structure. Since its implementation, GST has become a major source of revenue for both the central and state governments. The performance of Goods and Services Tax collections across the states in India is different. It depends on the economic activity, industrial development, and compliance levels. Therefore, analysing state-wise GST collections is crucial to understand the revenue performance and variations among states under the GST regime.
Rao et al. (Wed,) studied this question.