authors
L Arunachalam, J Lakshminarayanan and N Abirami

abstract
The introduction of the Goods and Services Tax (GST) in India was a transformative step aimed at streamlining the nation’s complex indirect tax structure. This study investigates the impact of GST on India’s economic landscape, focusing on revenue generation, GDP growth, and sectoral changes since its implementation. Through a comprehensive analysis of state-wise, zone-wise, and sector-specific data, the paper seeks to evaluate whether GST has met its objectives of boosting economic efficiency and simplifying tax compliance. Using statistical analysis tools, including SPSS, we examine shifts in revenue patterns and economic performance across major sectors such as manufacturing, services, and agriculture.