Is the GST Reform Pro-poor in India?

Poulomi Roy ()
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Poulomi Roy: Jadavpur University

A chapter in Managing Pandemic and Correcting Development Fundamentals, 2023, pp 189-239 from Springer

Abstract: Abstract We find that the tax grouping of commodities under GST reform is largely poverty-reducing. The direction of the tax change is not always right. The design of the GST structure in India can be improved further. The intragroup analysis suggests that tax on pro-poor commodities like tea leaf, LPG, kerosene (non-PDS), toilet articles, spices, sugar, edible oil, etc., should be reduced further. Again, alcohol, electricity, jewellery made of gold, silver, precious stones, coffee, coffee powder, and cigarettes should be taxed at a higher rate.

Keywords: GST; Indirect tax reform; Pro-poor; India (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:isbchp:978-981-19-8680-2_10

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DOI: 10.1007/978-981-19-8680-2_10

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