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@article{205603,
        author = {Anoushka Kaw},
        title = {GOODS AND SERVICE : A COMPREHENSIVE AND UNIFORM AND INDIRECT TAX REFORMS IN INDIA},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {13},
        number = {1},
        pages = {7503-7514},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=205603},
        abstract = {The Goods and Services Tax (GST) represent one of the most significant and far-reaching reforms in India’s indirect tax system. Introduced on 1 July 2017, GST was designed to replace a complex and fragmented structure of multiple central and state taxes with a single, comprehensive, and uniform tax regime. This reform marked a decisive shift toward simplification, transparency, and efficiency in taxation, with the broader objective of creating a unified national market and strengthening India’s economic integration. Prior to GST, the indirect tax framework in India consisted of numerous levies such as excise duty, service tax, value-added tax (VAT), central sales tax, octroi, and entry tax. These taxes were imposed at different stages of production and distribution, often without proper credit mechanisms, resulting in the cascading effect of taxes. Such a system increased the cost of goods and services, distorted pricing, complicated compliance, and created barriers to inter-state trade. GST sought to address these structural inefficiencies by subsuming most indirect taxes into a single tax system applicable across the country. GST operates as a destination-based tax, ensuring that tax revenue accrues to the state where goods and services are consumed rather than where they are produced. India adopted a dual GST model, comprising Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST) for inter-state transactions. This model balances fiscal federalism by clearly demarcating the taxation powers of the Centre and the States while maintaining uniformity in tax rates and procedures. The introduction of multiple tax slabs further accommodates the diverse socio-economic structure of the country. A key feature of GST is the Input Tax Credit (ITC) mechanism, which allows taxpayers to claim credit for taxes paid on inputs against their output tax liability. This mechanism eliminates the cascading effect of taxes, promotes efficient resource allocation, and encourages value addition. Additionally, the GST system is supported by a technology-driven platform, the GST Network (GSTN), which enables online registration, return filing, and tax payments, thereby enhancing transparency and reducing the scope for tax evasion.”},
        keywords = {},
        month = {June},
        }