• Dr. AjuSaigal LFICWLS, FIETE, MIE,CEng

This thesis critically examines Kerala's evolving Goods and Services Tax (GST) policy proposals with a focus on their potential to enhance state revenue while promoting social equity. As a state heavily reliant on indirect taxes and facing unique fiscal challenges including disaster recovery, welfare commitments, and rising developmental demands Kerala has proposed strategic modifications to its GST rate structure. The study evaluates the impact of proposed rate adjustments on three main categories: sin goods, luxury goods, and tourism services. While advocating for higher GST on non-essential and harmful products (e.g., tobacco, luxury items), the proposals also recommend reducing or maintaining low GST on essential goods such as bicycles, exercise books, and health-related items to ease the burden on lower-income populations. Additionally, the study explores rate rationalization in the tourism sector to boost economic activity and employment. Using a mixed-method approach that combines policy analysis, secondary data review, and expert interviews, the research assesses how Kerala’s proposed GST reforms can improve tax efficiency, increase compliance, and ensure inclusive economic growth. The thesis concludes by recommending a tiered GST framework and effective fiscal decentralization as tools for long-term social upliftment and sustainable revenue generation.

Integrated GST (IGST),Revenue sharing, Fiscal federalism, IGST settlement, State-wise GST comparison

"Taxing the Right Way: Evaluating Kerala’s GST and Cess Policies for Economic Growth and Social Welfare Upliftment", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 5, page no.j197-j211, May-2025, Available :http://www.jetir.org/papers/JETIR2505A22.pdf

"Taxing the Right Way: Evaluating Kerala’s GST and Cess Policies for Economic Growth and Social Welfare Upliftment", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 5, page no. ppj197-j211, May-2025, Available at : http://www.jetir.org/papers/JETIR2505A22.pdf