Evolving Trends and Incentives in the commercial domain as an impact of GST implementation: The Indian experience

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Discussion

Quantitative analysis reveals GST influences business incentives, indicating significant effects on the commercial domain.

GST positively impacts the commercial domain, promoting business expansion and economic growth.
Changes in tax slabs and filing procedures have significant effects on commercial trends and firm incentives.
Utilizing a quantitative approach, the analysis draws from secondary data to evaluate GST's effects.
Despite optimistic outcomes, potential flaws in GST's implementation warrant further research and assessment.

Roy et al. (2025) studied this question.

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