Tax revenue is the major source of income for any country and for that tax reforms are brought. Goods and Services Tax is one of them. This research paper tried to study year wise GST collection and monthly average of GST collection in India and to analyze the contribution of indirect tax in GDP of India. It further compared indirect tax collection by Centre, States and Combined before and after GST.
Dr. Kallem Sai Sudheer Reddy (Wed,) studied this question.