What question did this study set out to answer?

The study aims to evaluate the performance of GST collections across various Indian states from 2017 to 2025.

May 7, 2026Open Access

State-wise Analysis of GST Collections in India: A Regional Assessment of Growth, Trends, and Revenue Performance

Key Points

The study aims to evaluate the performance of GST collections across various Indian states from 2017 to 2025.
Analyzed GST collections across Northern, Eastern, Western, and Southern regions of India.
Utilized indicators such as total GST revenue, mean collections, CAGR, and trend equations.
Assessed data consistency using R² values over the study period.
Identified significant regional disparities in GST collections, particularly with Maharashtra, Haryana, Karnataka, and Uttar Pradesh as major contributors.
Found consistent upward trends in GST collections across all states.
Noted variation in growth rates and revenue levels based on economic base, compliance levels, and infrastructure.

Abstract

This study examines the state-wise performance of Goods and Services Tax (GST) collections across different regions of India—Northern, Eastern, Western, and Southern—over the period 2017–18 to 2024–25. The analysis focuses on key indicators such as total GST revenue, mean collections, Compound Annual Growth Rate (CAGR), and trend equations with R² values to evaluate growth consistency. The findings reveal significant regional disparities, with states like Maharashtra, Haryana, Karnataka, and Uttar Pradesh emerging as major contributors due to strong economic activity and industrial development. The study also identifies consistent upward trends in GST collections across all states, though growth rates and revenue levels vary depending on economic base, compliance levels, and infrastructure. The research provides insights into the effectiveness of GST as a unified tax system and highlights areas for policy improvement.

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