• Sristi Agarwal

The Goods and Services Tax (GST), introduced in India on 1 July 2017 through the Constitution (One Hundred and First Amendment) Act, 2016, represents one of the most significant indirect tax reforms aimed at establishing a unified national market. By subsuming multiple Central and State indirect taxes into a single tax regime, GST seeks to eliminate the cascading effect of taxation, enhance tax compliance, improve transparency, and promote economic efficiency. This study critically examines the constitutional, legal, and economic framework of GST and evaluates its impact on the Indian economy, with special reference to the State of Assam. The research adopts a doctrinal and qualitative methodology based on the analysis of constitutional provisions, statutes, judicial pronouncements, government reports, and scholarly literature. It examines the evolution of India's indirect tax system, the rationale behind the implementation of GST, and its implications for businesses, consumers, revenue administration, and cooperative federalism. The study further analyses the opportunities and challenges experienced in Assam, particularly in relation to trade, revenue generation, industrial development, and the implementation of GST in a geographically sensitive and economically diverse region. The research concludes that while GST has significantly simplified the indirect taxation structure and strengthened fiscal integration, certain challenges relating to compliance, technological infrastructure, and state revenue concerns continue to require policy attention for ensuring the long-term effectiveness of the tax regime.

Goods and Services Tax (GST), Indirect Taxation, Indian Economy, Assam, Fiscal Federalism, Constitutional Law, Tax Reforms, Economic Development

"A Critical Analysis on Goods and Services Tax and its impact on Indian Economy Special Reference to Assam", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.13, Issue 7, page no.j105-j216, July-2026, Available :http://www.jetir.org/papers/JETIRTHE2240.pdf

"A Critical Analysis on Goods and Services Tax and its impact on Indian Economy Special Reference to Assam", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.13, Issue 7, page no. ppj105-j216, July-2026, Available at : http://www.jetir.org/papers/JETIRTHE2240.pdf