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VOL. 8, ISSUE 1 (2026)
Impact of GST on indirect tax revenue, inflation and CPI
Authors
Shaista Parween
Abstract
The introduction of the Goods and Services Tax
(GST) in India brought about a substantial change in the nation's tax system,
with the objective of making the indirect tax structure more straightforward
and efficient. This study examines the influence of GST on the overall price
levels in India, specifically analyzing the time period before and after its
adoption. The study aims to comprehend the impact of GST on revenue collection,
price fluctuations, and inflation, and in various sectors. This research utilizes
secondary data and performed correlation and regression analysis where the
correlation analysis highlights distinct relationships between indirect tax
revenue, inflation, and CPI across various categories and regions and regression
analysis measures the impact. The study period is categorized into two distinct
periods: the pre-GST period, spanning from 2012 to 2017, and the post-GST
period, covering the years 2017 to 2021.
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Pages:65-71
How to cite this article:
Shaista Parween "Impact of GST on indirect tax revenue, inflation and CPI". International Journal of Management and Commerce, Vol 8, Issue 1, 2026, Pages 65-71
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