This conceptual paper focused on theGoods and Service Tax Act 2017.The Kelkar Task Force on Indirect Taxes initially proposed the GST proposal in 2000. The primary objective was to eradicate the complicated and disjointed tax system that existed before the GST. Due to this system's numerous indirect taxes levied at various stages during the production and distribution stages, the ultimate cost of products and services increased. Tax evasion was also a recurring problem, and compliance requirements were heavy.Conversations and consultations with stakeholders took place, leading to the publication of a discussion paper in 2009. The significant 101st Amendment to the Constitution of India in 2017 set the stage for the implementation of GST, ushering in a new chapter in indirect taxation.Finally, The GST Act 2017 was introduced under the leadership of the NDA Government on 1^st July 2017. By focusing on GST, India can ensure that it remains a catalyst for economic development and a genuinely unified marketplace. The effectiveness of GST relies on a joint effort among the government, businesses, and taxpayers, collaborating to establish a strong and efficient indirect tax system for a flourishing Indian economy.

Jain, Abhishek, stated in The Hindu Newspaper (2nd August 2022) that the Government of India Collected 1.49 Lakh crore GST in July 2022, which is the highest during the last three months. Heal so stated that these consistently highcollectionsindicatetherecoveryfromthepandemicadverseimpactwhichisattributed to inflation. Vohra, P.S. (2022) stated that this question remains in place Why Government is not bringing diesel, Petrol, LPG, and liquor under the GST Act?   The commonmenare realizing constantly the most important fuels such as diesel, Petrol, and LPG on which both the Government (Centraland   State) levyand collect taxes, so, due to this reason prices of fuel are inflating.

Theoretical Framework of GST

The Goods and  ServiceTaxtransformsthebaseofindirecttaxesandeliminatesthemultiple cascading effect of indirect taxes.  It is helpful to remove the bunch of indirect taxes such as VAT (Value Added Tax), Service Tax Excise Duty, etc.Jacob, Koshy (2022) said,“The increase in GST rates on scientific lab equipment from 12% to 18% in the 47th GST council meeting. Raghuram,Professor, Guru Gobind Singh Indraprastha University said, “This is bad Especially at the time when government funding for S&T has been falling over the years in real terms of purchasing power andmoney available for research beyond salaries is falling even more”.  As per Koshy,“scientists feel that the GST increment on laboratory scientific equipment willaffecttheresearchfundsandrequestallthefundingagenciestoappealto@PMOIndia to withdraw this increment otherwise science will suffer (The Hindu Newspaper, 24th July 2022)”.

Pinki et al. (2014) talked about the GST idea, including its importance, issues, and solutions. They identified the advantages of implementing GST right away. They also talked about the options for implementing the dual GST in India, including State GST, National GST, and Concurrent Dual GST. The alternative where GST is applied to both products and services was the superior choice under the concurrent dual GST. They also talked about several issues about the implications of the GST at the federal and state levels. They talked about how difficult it is to apply the CGST/SGST concept in practice when determining where a service is taxed. They also highlight the difficulties in maintaining a robust IT infrastructure, applications, and network. According to Pinki, Supriya Kamma, and Richa Verma, “The Indian NDA administration has a good stance toward the implementation of the GST and GST for IT infrastructure and governments will be benefitted (2014:3)”. As per Rashid et al., “Malaysia has been affected by the GST since 2015 and GST for growth that is balanced. Additionally, the GST systems in Singapore, Thailand, and Indonesia, as well as the central and state levels of the GST regarding commerce, industry, agriculture, and consumers, will be improved (2014: 570)”. Shaik et al, said,” The concept and effects of GST models which would be beneficial for growth of Indian economy (2015: 2)”.The benefits and difficulties India had in implementing the GST, as well as its importance to the Indian economy, were pointed out by Sherawat & Dhanda (2015). Munde & Chavan (2016) outlined the significance and disadvantages of the GST and offered suggestions for addressing the disadvantages with particular attention, guidance, etc. In their work "Comparison between Goods and Services Tax and Current Taxation System – A Brief Study," Kumar, P. et al. (2016) identified various topics regarding the comparison between the GST model and the previous indirect taxation system. They also discussed how the GST has affected the Indian economy.Khurana and Sharma (2016) identified the goals and consequences of the proposed GST in the current context. They listed other benefits of GST as well. According to the study, it guarantees consistency of tax structure in each state. They concluded that all stakeholders, including the federal and state governments, would gain from the introduction of the GST.

The impact of the GST on the Indian economy was described by Dani and Shefali (2016) in terms of a one-nation tax, free from cascading effects, enhanced GDP growth, and transparency in consumption, among other things. Kapoor and Kapil critically examined the GST implementation, models, procedures, problems, difficulties, and the phases of GST development in India (2017:16787). Yadav, S. S., and Shankar, R. talked about GST-exempt items, clarity, simplicity, transparency, cascade impact, viewpoints, problems, and difficulties, among other things. The history and evolution of the GST in the nation, as well as how it has supplanted other indirect taxes (2018:2).The GST idea was discussed by Rupa, R. (2017). She also outlined the benefits and drawbacks of the GST for the economy of our nation. The impact of GST was outlined in the 2016 paper "A Study on Impact of GST after its Implementation" by Milan Deep Kour, Chaudhary, Kajal, Singh, Surjan, and Kaur, Baljinder. The impact of the GST following its adoption and the distinctions between the current indirect taxes and the GST has been attempted to be examined in this article. The study also aims to investigate the potential advantages and difficulties of the GST following its adoption. According to the report, a well-designed GST is a desirable way to eliminate the distortion of the current multiple taxing process, and GST is a dynamic component for development and growth.In their work "Goods and Service Tax-An Appraisal," Mawuli and Agogo (2014) expressed their belief that the lower income group would not benefit from the implementation of the GST in India. According to Arya (2018), the impact of the GST is measured on the securities market. Shameema, V. and Sameeha, Thayyil (2017) identified how professionals, laypeople, and businesspeople felt about the GST. They also found that their awareness level and opinions on the implementation of the GST were not negligible. The influence of GST on the Indian bank index was discussed by the author about the implementation of India's most recent economic policy. Saravanan Venkatachalam (2014) examined the effect of the goods and service tax (GST) on the national growth of ASEAN nations using the Least Squares Dummy Variable Model (LSDVM).He claims that seven of the ten ASEAN nations have already adopted the GST.He also suggested that general government consumption expenditures and household final consumption expenditures had a positive and significant link with the gross domestic product to bolster economic theories. However, the consequences of theGST differed from country to country. He said that the government's and the general public's spending and consumption are positively substantial, much as in Singapore. But for certain countries, like Thailand and the Philippines, it has a negative effect. Akhila Ibrahim K. and Khand Shana Shimin P. (2018) illustrate how the GST would affect petroleum products. Under the previous taxation regime, India was supposed to charge VAT, dealer commission, and excise duty on gasoline goods.Half of India's overall revenue comes from indirect taxes.Consequently, there were worries that the implementation of the GST would lead to a decrease in income.The service sector has realized that GST is a burden, claims R. Renuka (2018).Additionally, it has been observed that the GST rollout was full of challenges.However, it turns out that certain issues with the tax system have already been resolved by the GST.Devi (2016) examined India's tax history, mostly from the 16th to the 19th centuries, and presented the current indirect tax structure in her study "Goods and Service Tax in India: A SWOT ANALYSIS." The study concentrated on a SWOT analysis of the GST in the Indian context and discovered several advantages, disadvantages, threats, and opportunities. For example, the benefit of the GST is that it will reduce the cascading effects of taxes on the production and distribution of goods and services; the opportunity is that it will help states and the Centre collect more revenue; the main drawback is that it excludes several taxes; and the main danger is that, as a developing nation, India does not have a strong interest in technologyack a robust IT framework. There is no assurance that political parties won't have an impact on GST. The study concluded that by concentrating on opportunities and strengths, it is possible to overcome many dangers and limitations. Eva Van Leemput and Ellen A. Wiencek (2017), Jasmine V. M. (2017), Singh, P., Sawhney, R. S., & Kahlon, K. S. (2019), Fernando, Y., & Chukai, C. (2018), Narula, C. A. (2016), Kir, A. (2021), Nutman, N., Isa, K., & Yussof, S. H. (2021), and Dash, A. (2017) discuss the concept of GST and its roles and significance for the nation's citizens. Kolya, A. K., Das, S., & Das, D. (2020), Das, S., & Kolya, A. K. (2017) Misch, F., Cleary, M. D., & Khwaja, M. (2017), Kulkarni, S., & Apsingekar, S. (2021), Schlotterbeck, S. (2017), Evans, S., & Bahrami, H. (2020), Bindal, M., & Gupta, D. C. (2018), Aki Toby, M. B., Baum, M. A., Hackney, C., Harrison, O., Primus, K., & Salins, also explain appropriately when conducting their research. In their paper "A Study on the Implementation of Goods and Services Tax (GST) in India: Prospectus & Challenges," Lourdunathan & Xavier (2017) examined the prospects and difficulties of implementing GST in India as well as the views of different groups, including traders, manufacturers, and the general public, regarding GST. The study was exploratory, and secondary data—which was gathered from periodicals, journals, annual reports, newspapers, and magazines—was thoroughly examined for the study. The research identified several obstacles, including the demonetization effect, implementation in unorganized sectors, and potential beneficiaries, such as consumer durables and fast-moving consumer goods. Overall, it was determined that while the GST offers producers and consumers several advantages, its implementation necessitates that the government provide education, training, ongoing seminars, and workshops on the subjectto raise societal awareness of the GST. He researched the implicit beliefs of merchants, manufacturers, and the general public. It also contained a prospectus for the future of GST in India as well as difficulties. This study also discusses taxation at the federal and state levels. Several states that use GST to boost economic growth are displayed. The road of GST was hampered by several challenges, including demonetization, timing, politics, the rate for manufacturers and dealers, the effect on cash flow and working conditions, and the implementation in unorganized sectors.

In his 2013 study "An Empirical Analyses on Goods & Service Tax in India: Possible Impacts, Implications, and Policies," Jain examined the potential effects on different stakeholders of the government's proposed new GST idea as well as the potential fallout following its implementation. Through their effects on economic efficiency and equality, tax policies have a significant economic influence. Although VAT was successfully adopted in 2005, there were several issues with the framework at the federal and state levels, including double taxation and tax cascades. Because the GST will lower peak tax rates and boost revenue growth, the government chose to introduce it. The current tax rates were compared in the research. With the suggested GST rates and discovered that they will help small business owners, exporters, industries, farmers, and regular consumers. The shift from the current tax system to any new one, however, was fraught with difficulties. Therefore, appropriate steps should be taken to address different problems to prevent any interruptions. In their 2015 study "GST in India: A Key Tax Reform," Sherawat and Dhanda assessed the benefits and difficulties India encountered in implementing the GST. The existing indirect tax structure is probably going to undergo a complete transformation as a result of the planned GST. It would establish a seamless national market and consolidate all indirect taxes under one roof. Explanatory research, which is based on secondary data from journals, articles, newspapers, and magazines, is the research approach utilized to accomplish goals. A research study was conducted using the secondary data that was readily available. According to the report, the advantages of GST include clear tax administration, the removal of cascading effects, and the fact that it applies to all products and services except those that are exempt.Additionally, there are certain difficulties, such as high revenue-neutral rates and state compensation in the event of a loss. According to the study's findings, a booming GDP of 1.5%, more employment possibilities, and high output would result from the long-term adoption of the GST. To address the conflicting interests of many stakeholders and fulfill the pledge for a fundamental overhaul of the Indian tax system, additional analytical study is required.To identify the research deficit in this area and facilitate future study and comprehension of the GST idea, Banerjee et al. (2016) evaluated the literature on GST in India. Periodicals, research papers, and other international periodicals were among the secondary sources of data that the researchers used. Govind (2011) talked about the advantages of the proposed GST to be implemented in India, the disadvantages of the country's present indirect tax structure, and many other topics. According to the study's findings, the introduction of the GST will facilitate more efficient use of available resources.

The study "Goods and Services Tax: Some Progress towards Clarity" was conducted by Rao (2009). The study attempted to provide clarification on several GST-related topics, including its advantages, characteristics, and difficulties. The Empowered Committee's first discussion paper on GST was well received by the researcher. A dual GST, one at the federal level and one in the states would guarantee a shared market, according to the report.The list of excluded items and services was not specified in the proposed GST, the tax refund on exports did not follow a clear zero-rating process, and other issues were encountered. The study concluded that to guarantee that the new tax system's foundations are robust, it is crucial to plan well before implementing it. Purohit and Purohit (2010) examined several topics related to the implementation of the goods and services tax. The author covered the functioning modalities for GST as well as the comprehensive structure that must be implemented. The dual GST implementation in India was discussed in the study. Additionally, the author listed the base GST rates for goods and services, which are 5%, 10%, 12%, and 18%, respectively. The analysis identified the exclusion of alcohol and petroleum goods from the GST's purview. There were problems with the administration, such as the need for small dealers with yearly sales under 50 lacs rupees to pay 0.5% GST, and the threshold limit for states will be 10 lacs for both commodities and services and 150 lacs for the Centre. The research found that the dual GST model needs to be put into place so that one organization collects the taxes and pays them to a reputable government. Reducing the amount of time taxpayers spend interacting with tax department staff is necessary to combat corruption. The obstacles, concerns, and problems of the GST were identified by Parashar, Nidhi, Joshi, Deepa, and Chopra, P. K. (2017) in their study, "Exploring the influence of transition to GST on consumer behavior related to FMCG in India." They explained that taxes are an inevitable aspect of making a purchase. According to basic economics, pricing should be taken into consideration when consumers are choosing which things to purchase. They examined the public's knowledge of tax payment patterns about commodity purchases. They also mentioned not having to pay taxes on some purchases.

In their study "Role of Goods and Services Tax in the Growth of the Indian Economy," Chaurasia et al. (2016) examined the significance of the GST as a whole for the advancement and expansion of the Indian economy. Additionally, they focused on raising the nation's overall gross domestic product. In 2009, Ahmed, Ehtisham, and Satya Poddar talked about the reforms to the goods and services tax as well as intergovernmental considerations in India. They identified that a simpler and more transparent tax structure would be made possible by the adoption of the GST. Additionally, they said that encouraging the expansion of India's economy's output and productivity would be beneficial. Nonetheless, the sensible design of the GST is crucial to its advantages. The goods and services tax (GST) will undoubtedly be a major step towards comprehensive indirect tax reforms in India, according to Gupta and Nishita's (2014) study, "Goods and service tax: Its impact on Indian Economy." It will also provide India with a top-notch tax system and increased tax collections.It would resolve concerns and problems in a variety of domains. It would also aid in the removal of several taxes, including the federal sales tax, state-level sales tax, octroi, entrance tax, stamp duty, telecom license fees, and consumption tax. In the context of controlling inflation, the GST is intended to create a business-friendly climate in India. In addition, it will help the government's finances because tax evasion will be harder to do with a more open tax collecting system. She noted that, unlike the VAT system, the GST will be a vital component of the Indian economy. Along with the federal and state governments, its introduction will benefit business, commerce, agriculture, and the general populace.

According to a 2011 study by R. Vasanth Gopal titled "GST in India: A Big Leap in the Indirect Taxation System," the benefits rely on how well the GST is designed and how we resolve the competing interests of different stakeholders. Additionally, the study demonstrates that GST will be a significant adjustment to the indirect tax structure and provide a fresh boost to India's economic transformation. The author also affirms that one of the most significant and revolutionary changes the Indian government has made is the introduction of the Goods and Services Tax (GST), which will help India become a more economically integrated nation, lower business expenses, and eliminate local taxes while facilitating the smooth flow of goods and services. Three years have passed since the Goods and Services Tax (GST) was implemented, replacing several cesses and 17 indirect taxes.Different people had different expectations about GST. All sizes of businesses anticipated reduced taxes, less paperwork, clear regulations, and simple bookkeeping. Taxpayers were searching for easier methods to comply, and consumers anticipated paying lower costs and taxes for the goods and services. The GST has had varying degrees of success and reality. Additionally, he researched "GST in India: A Big Leap in the Indirect Taxation System" and concluded that the country's thriving economy would benefit from a smooth transition from the existing convoluted indirect tax system to the GST. The GST is a new foundation for the indirect tax system in Asia and has been adopted by more than 130 nations worldwide. "India is suffering," he stated. GST and several cascading tax systems would assist in boosting the Indian economy.

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