The introduction of the Goods and Services Tax (GST) in India on July 1, 2017 marked a significant reform in the country's indirect tax system. GST replaced multiple indirect taxes such as excise duty, service tax, and value added tax with the objective of creating a unified tax structure and improving tax compliance. Since its implementation, GST has become one of the most important sources of revenue for both the central and state governments. Understanding the trend and growth pattern of GST revenue is essential to evaluate the effectiveness of this tax reform. The present study examines the trends and growth pattern of GST revenue in India from 2017–18 to 2023–24. The study is based on secondary data collected from government reports, GST Council publications, and official financial documents. Trend analysis and graphical presentation are used to analyse the changes in GST revenue over time.
Ramagiri Mounika (Wed,) studied this question.
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