Indirect Tax

GST PERFORMANCE: LESSOND & WAY FORWARD

In October 2025, India’s Goods and Services Tax collections reached ₹1,95,936 crore, up 4.6% from the previous year, partly due to festive spending. GST, introduced in 2017, replaced multiple indirect taxes to create a unified system. While industrialized states like Maharashtra, Karnataka, Gujarat, Tamil Nadu, and Haryana contributed over 40% of revenue, 20 states saw declines compared to pre-GST levels. Analysis shows that overall GST revenue remains lower than pre-GST taxes, with states like Mizoram and Nagaland improving collections, while Punjab, Chhattisgarh, Karnataka, Madhya Pradesh, and Odisha experienced significant drops.

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GST Slab Rationalisation: Economic Impact, Challenges and Way Forward

The GST reform aims to simplify the indirect tax regime, reduce compliance costs, and address the inverted duty structure. Despite potential inflation and revenue concerns, this reform is crucial for tax administration, formalization, and cooperative federalism.

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RECOMMENDATIONS OF THE 56TH GST COUNCIL MEETING

The 56th GST Council meeting approved a simplified two-tier tax structure, scrapping old slabs, to make goods and services more affordable. The "Next-Generation GST Reforms" aim to boost consumption, support key sectors, and streamline the tax system for a more transparent Indian economy.

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