• Dr. AjuSaigal

The introduction of the Goods and Services Tax (GST) in India in 2017 marked a significant shift in the country’s indirect taxation system, aiming to unify markets and improve tax compliance. This study examines the relationship between GST revenue and Gross Domestic Product (GDP) growth across Indian states, assessing whether higher GST collections contribute to regional economic expansion. Using state-wise data on GST revenue and GDP from 2017 onwards, this research employs statistical correlation and regression analysis to determine the extent of interdependence between the two variables. Preliminary findings suggest that states with higher GST collections tend to exhibit stronger GDP growth, though variations exist due to sectoral composition, tax efficiency, and policy implementation differences. The study highlights disparities in tax revenue mobilization, the impact of compliance measures, and the role of economic structures in shaping GST-GDP linkages. The results offer policy implications for optimizing tax revenue strategies and fostering balanced regional development in India.

GST, GDP Growth, State-Wise Analysis, India, Tax Revenue, Economic Growth, Fiscal Policy

"State-Wise GST Revenue and GDP Growth Correlation in India: An Empirical Investigation", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 3, page no.e567-e577, March-2025, Available :http://www.jetir.org/papers/JETIR2503478.pdf

"State-Wise GST Revenue and GDP Growth Correlation in India: An Empirical Investigation", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 3, page no. ppe567-e577, March-2025, Available at : http://www.jetir.org/papers/JETIR2503478.pdf