he Goods and Services Tax (GST) constituted a significant indirect tax reform in India, designed to replace a disjointed array of central and state indirect taxes with a singular, destination-based tax, thereby establishing a cohesive national market, mitigating tax cascading, and streamlining compliance for enterprises. This article analyzes the theoretical influence of the Goods and Services Tax (GST) on Indian commerce and trade behavior. It establishes two specific aims, evaluates five significant pre-2019 publications on GST, synthesizes over twelve major theoretical discoveries, examines implications for commerce and trade practices, and presents conclusions, recommendations, and limitations. The study is conceptual and relies on early empirical and policy assessments that informed the understanding of GST's expected and actual consequences following its implementation on 1 July 2017.
Neeta Rathod (Wed,) studied this question.