Goods and Services Tax
Understanding India's Goods and Services Tax and the economics behind it. Explore how GST works, why it was introduced, and the debates over tax rates, exemptions, compliance, and reform.
Did GST really create “one nation, one market”?
Does GST help small businesses, or crush them with compliance?
Has GST delivered on its promise?
How does GST work?
How has GST performed as a source of revenue?
How should the tax system help the poor?
If something is GST-exempt, why isn’t it cheaper?
Is India's GST a real VAT — or “VAT in form, not in function”?
Isn’t a consumption tax like GST regressive, since the poor spend more of what they earn?
Shouldn’t essential goods be taxed at lower rates to help the poor?
The GST is levied on the formal economy. How does informality influence GST’s actual impact on society?
What makes a tax system "good"?
What was GST 2.0, and was it a step in the right direction?
When you buy from another state, which government gets the tax?
Who runs GST, and why does the GST Council matter so much?
Why are exemptions considered cancer in the VAT system?
Why are petrol, power, and property still outside GST, and why does it matter?
Why do tax reformers keep repeating "broad base, low rate, simple rules"?
Why was GST seen as a landmark reform in 2017?