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Evaluates GST's impact on tax revenue in India across pre-COVID, COVID, and post-COVID phases, highlighting significant trends.
The Goods and Services Tax (GST), introduced in India in July 2017, represents a major restructuring of the country’s indirect tax system with the objective of enhancing transparency, efficiency, and revenue productivity. This study evaluates the contribution of GST to India’s Gross Tax Revenue across three distinct phases: pre-COVID (2018–19 to 2019–20), COVID (2020–21), and post-COVID recovery (2021–22 to 2024–25). The research is based exclusively on secondary information attained from authorized sources. An analytical approach was adopted to examine structural variations. Statistical techniques such as descriptive statistics, Spearman’s rank correlation, and one-way ANOVA were employed.
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Chandapaka et al. (2026) studied this question.
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