REGIONAL DYNAMICS AND STATE-LEVEL PERFORMANCE IN INDIA'S INDIRECT TAX SCENARIO: EXPLORING GOODS AND SERVICES TAX (GST) REVENUE JOURNEY

Gajanan BHARAT Haldankar () and Santosh Patkar ()
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Gajanan BHARAT Haldankar: Assistant professor, Department of Commerce, VVM's Shree Damodar college of Commerce & Economics, Goa, India
Santosh Patkar: Professor & Principal, Sridora Caculo College of Commerce and Management Studies, Goa, India

Regional Science Inquiry, 2024, vol. XVI, issue 1, 39-53

Abstract: Goods and Services tax was implemented in India from 2017 as a new indirect tax law intended to simplify and consolidate the previous tax system. India is a country with large population with diverse geographical regions, it becomes paramount for assessing the GST performance across different regions of the nation. For achieving the goal of the research secondary data of GST revenue from all 28 states and 8 union territories were collected and categorized into six regions. For the study Graph analysis, descriptive analysis, and Kruskal-Wallis tests were employed using Jamovi statistical software. The results of the study demonstrated the States/UTs that excel in terms of GST collection in their designated regions. In Northern region Haryana stands out, Assam leads the pack in Northeastern region, in central region Uttar Pradesh demonstrated a strong performance, in Eastern region West Bengal excels, Maharashtra performs well in the Western region and in Southern region the State of Karnataka is the best performer. These States demonstrated exceptional performance in collecting GST revenue within their regions. Additionally, the study revealed an upward trend in GST revenue performance across all regions of India particularly in Western region. However, it also indicates that certain States/UT’s & regions are not performing up to expectations when considering their population size. This research work gives a valuable perspective for the tax department, researchers and policymakers empowering them to develop strategies that can boost the region wise GST revenue collection and will help in promoting economic growth of the country.

Keywords: Indirect Tax; Goods and Services Tax (GST); Revenue performance; Region; India (search for similar items in EconPapers)
JEL-codes: H20 H21 H71 (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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