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INTERNATIONAL JOURNAL OF CREATIVE RESEARCH THOUGHTS - IJCRT (IJCRT.ORG)
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Dr.K.N.B.KUMARI
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Keywords
KEYWORDS: GST Reforms, Goods and service tax, models of GST, Indirect tax, Indian Economy.
Abstract
ABSTRACT:
GST also known as the Goods and Services Tax is defined as the giant indirect tax structure designed to support and enhance the economic growth of a country. More than 150 countries have implemented GST so far. However, the idea of GST in India was mooted by Vajpayee government in 2000 and the constitutional amendment for the same was passed by the Loksabha on 6th May 2015 but is yet to be ratified by the Rajyasabha. However, there is a huge hue and cry against its implementation. It would be interesting to understand why this proposed GST regime may hamper the growth and development of the country. GST is one of the most crucial tax reforms in India which has been long pending.
The Goods and Services Tax (GST), introduced on 1st July 2017, is India's most significant indirect tax reform since Independence. By bringing together multiple central and state taxes into a single, unified system, GST created a common national market, reduced the cascading of taxes, simplified compliance, and improved transparency. Over eight years, GST has steadily evolved through rate rationalization and digitalization, becoming the backbone of India's indirect tax framework. The 56th meeting of the GST Council, chaired by Union Finance Minister Smt. Nirmala Sitharaman has now approved Next-Gen GST reforms, with focus on improving the lives of the common man and ensuring ease of doing business for all, including small traders and businessmen. In his Independence Day address, Prime Minister Narendra Modi had announced-"The government will bring Next-Generation GST reforms, which will bring down tax burden on the common man.
In line with the PM's vision the GST Council has recommended a comprehensive reform package that includes rate rationalization with a simplified two-slab structure (5% and 18%), sweeping rate reductions across sectors, with focus on common-man, labour-intensive Industries, farmers and agriculture, health, key drivers of the economy. These recommendations are based on consensus among all members of the GST Council to make GST simpler, fairer, and more growth oriented. The revised rates and exemptions will come into effect from 22nd September 2025, ensuring timely relief for the common man, households, farmers, and businesses. This paper presents an impact of GST Reforms, explains its features along with its timeline of implementation in India. The paper is more focused on advantages of GST Reforms and challenges faced by India in execution.
IJCRT's Publication Details
Unique Identification Number - IJCRT2608463
Paper ID - 313043
Author type - Indian Author
Page Number(s) - e323-e331
Pubished in - Volume 14 | Issue 8 | August 2026
DOI (Digital Object Identifier) -
No Of Downloads - 50
Author Country - India, 533001, Kakinada, Kakinada, 533001, Commerce All
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Dr.K.N.B.KUMARI, "IMPACT OF GST REFORMS IN INDIA", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.14, Issue 8, pp.e323-e331, August 2026, Available at :http://www.ijcrt.org/papers/IJCRT2608463.pdf
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