• Prof. Manoj Kumar Agarwal
• Ms. Himanshi Bansal

Abstract India had its first indirect tax reform in 1986 when the Central Excise Duty was replaced with the Modified Value Added Tax (MODVAT) for selected categories of goods. Through the Central Value Added Tax (CENVAT), it was progressively expanded to all goods. The states adopted similar legislation to replace their respective states' sales taxes with value-added taxes. A remarkable advancement in the area of indirect tax reform is the introduction of the Goods and Services Tax (GST) in India. The GST reduced the negative effects of cascading and double taxation and laid the path for a single common national market by combining the majority of Central and State taxes into a single, exclusive tax. Due to the complete neutralisation of input taxes along the whole value chain of production and distribution, the introduction of GST makes Indian products competitive in both domestic and foreign markets.Being transparent, makes transitioning from a largely informal to a formal economy easier to manage.The efficacy of every tax system must be evaluated in terms of how effectively it can generate revenue for the country. Beyond the hysteria surrounding the GST's proponents and opponents, one needs to see the data in order to get an informed assessment, mainly because any taxing system's effectiveness needs to be measured in terms of statistics. This paper attempts to study the indirect tax revenue collection pattern particularly for the state of Uttar Pradesh.

Keywords: GST, Indirect tax, Indirect tax revenue, reforms, Indian economy.

"Trends in Indirect Tax Revenue of Uttar Pradesh (A comparative analysis of Pre and Post GST era)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 8, page no.a154-a165, August-2023, Available :http://www.jetir.org/papers/JETIR2308025.pdf

"Trends in Indirect Tax Revenue of Uttar Pradesh (A comparative analysis of Pre and Post GST era)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 8, page no. ppa154-a165, August-2023, Available at : http://www.jetir.org/papers/JETIR2308025.pdf