Main Article Content


GST is a major tax reform in India that has been in the works for a long time due to political concerns and competing stakeholders' interests. It was first launched in April 2010, but the goods and services tax (GST) went into effect on July 1, 2017. The primary goal of GST is to consolidate all indirect taxes in India, including the central excise tax (CET), the value-added tax (VAT), and the service tax, into a single taxation structure. It improves the country's taxation system by increasing transparency and reducing tax evasion and corruption. The GST concept, its features, GST advantages, and their influence on the Indian economy are all discussed in this article.

Article Details

How to Cite
Khan, R., & Khan, S. (2022). Reform of Indirect Taxes in India through the Plexus of Goods and Services Tax (GST); A post-COVID 19 Fiscal Stimulus. International Journal of Multidisciplinary: Applied Business and Education Research, 3(6), 1011-1016.


Agarwal. (2017). "Goods and Service Tax and Its Impact on Indian Economy" . IOSR Journal of Business and Management (IOSR-JBM),19(10)l , 26-30.
Dash. (2017). "Positive and Negative Impact of GST on Indian Economy". International Journal of Management and Applied Science,3(5), 160-162.
Garg. (2014). "Basic Concept and Features of Goods and Service Tax in India". International Journal of Scientific research and managrment (IJSRM),2(2), 542 -549.
Gupta, S. K. (2017). "Goods and Service Tax : An International Comparative Anaiysis". International Journal of Research in Finance and Marketing (IJRFM), 7(5), 29 -38.
India, R. B. (2021, September 15). Reserve Bank of India. Retrieved from
Kankipati, A. K. (2017). A Journey of Goods and Services Tax (GST) and Structural Impact of GST on the Growth of GDP in India. International Journal of Journalism and Communication 2(2), 19-22.
Khan, D. R. (2020). Economic Growth Stimulation Under VAT OR GST Regime: Case Study of Saudi Arabia and India . International Journal of Economics ,Commerce and Research (IJECR) 10(2), 17-28.
Kumar, N. (2014). "Goods and Services Tax in India : A Way Forward". Global Journal of Multidisciplinary Studies,3(6) , 216 -225.
Mr.Tutun Mukherjee, S. S. (2018). Goods and Service Tax (GST) - One Nation and One Tax : A Review. International Research Journal of Management and Commerce 5(4), 81 - 93.
N Ramya, D. S. (2017). GST and Its Iimpact on Various Sector . Journal of Management and Science 1, 65-69.
Pinki, K. a. (2014). "Goods and Service Tax Panacea for Indirect Tax System in India". Tactful Management Research Journal, 12(10).
Rathod. (2017). "An Overview of Goods and Service Tax (GST) in India". Journal of Commerce and Management, Continuous issue 20, 1 -6.
Roy. (2016). "Transition to Goods and Services Tax (GST) Regime: Rationale and Impasse" . The NEHU Journal, 14(1), 51 -67.
Ruby Khan, S. M. (2022). Major Determinants That Perform a Predominant Role Globally in the Furtherance of SMEs; ARDL and Bound Testing approach. INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY: APPLIED, Vol. 3(No. 3), 441 – 453.
Vasanthagopal. (2011). "GST in India : A Big Leap in the Indirect Taxation". Internation Journal of Trade,Economics and Finance,2(2), 144 -146.
Vivek, N. a. (2017). "GST and its Impact on Indian Economy: A Key Tax Reform for the Mitigation of Cascading taxes". Intercontinental Journal of Finance Research Review,5(5)l , 42-50