Tag: gst
GST Reverse Charge Mechanism (2017): Rationale, Implementation And Challenges – IMPRI...
Policy UpdateMannat AbbotBackgroundThe Goods and Services Tax (GST) was introduced in India on 1 July 2017 to create a more unified indirect tax system...
GST Compliance Burden On MSMEs In India: Assessing The Role Of...
Policy UpdateMannat AbbotBackgroundAgainst this backdrop, the introduction of GST in July 2017 represented a significant restructuring of India’s indirect tax system and created new...
GST Rate Rationalization Framework: Evaluating Input Tax Credit Fraud And Structural...
Policy UpdateRitobrata PurkayasthaBackgroundThe rollout of the Goods and Services Tax (GST) in July 2017 marked the most extensive structural overhaul of India’s fiscal federalism,...
GST Appellate Tribunal 2025: Resolving India’s Tax Disputes – IMPRI Impact...
Policy UpdatesSudeepti JoshiBackgroundThe introduction of the Goods and Services Tax (GST) in 2017 has brought the various central and state level indirect taxes under...
GST Cuts And The Illusion Of Relief Amidst Global Tariffs –...
Arun KumarThe recent Goods and Services Tax (GST) rate cuts in India have come against the backdrop of U.S. President Donald Trump’s penal tariffs....
Another Policy, Same Mistake: The GST Rate Cut Echoes Demonetisation’s Flaws...
Arun KumarThe demand will shift further from the unorganised to the organised sector. This, will accelerate the decline of the unorganised sector leading to...
Evaluating The Inefficacy Of GST Rate Cuts In Achieving Policy Objectives...
Arun KumarThe move’s adverse impact on the unorganised sector is likely to overwhelm its positive impact on the organised sector.The GST rate reduction on a large...
The Paradox Of GST Reform: Increased Consumption Accompanied By Hidden Costs...
TK ARUNWhen the real economy weakens, the stock market gets a high. This has been the case, ever since the excess liquidity sloshing around...
Rethinking GST: Structural Reforms Over Simplistic Slab Reductions – IMPRI Impact...
Arun KumarChanges in GST slabs by itself will be inadequate to face the challenge of the penal tariffs proposed by the US.There is much...
GST Exemptions And NIL Rates: Policy Gains Versus Consumer Realities –...
TK Arun GST relief looks big on paper, but gaps in input credit and energy taxes mean consumers will see less benefit than portrayed.File...
