September 5, 2025

Eight Years of GST in India: A Critical Appraisal of Its Achievements, Limitations, and the Path Ahead

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Analysis highlights GST's achievements in tax reform and fiscal integration, suggesting improvements are essential.

GST has improved tax collections and broadened the taxpayer base, enhancing fiscal integration.
Notable challenges remain, including compliance issues and multiple tax slabs affecting efficiency.
The analysis covers GST's performance from 2017 to 2025 and emphasizes necessary reforms.
Continued rationalization and technological improvements are critical to achieving GST's intended outcomes.

Sharma et al. (2025) studied this question.

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