The Impact of Implementation of GST on Indirect Tax Revenue Across the States Garg Yogesh1,4, Research Scholar, Assistant professor, Anand Neeta2, Ph.D. Supervisor, Dr., Singh Bunny3, Assistant Professor 1Department of Commerce, Maharaja Surajmal Brij University 4Sri Aurobindo College (M), Department of Commerce, University of Delhi. 2Maharaja Surajmal Brij University & University of Rajasthan. 3Sri Aurobindo College (M), Department of Commerce, University of Delhi. Abstract GST in India was implemented from 1st July 2017. It is considered to be major tax reform in India’s Indirect tax structure. GST is a destination based consumption tax that is levied on every value addition. The greatest advantage of implementing GST, it facilitates free movement of goods or services across state frontiers making whole of India as one unified market. There were several reasons which delayed the implementation of GST in India. One of the main reasons was loss of revenue to the states after GST Implementation because many state taxes were subsumed in GST. Although, Centre has introduced Compensation cess for the states to cover the loss of revenue and on the recommendation of 14th Finance commission, 42% of CGST collection will be distributed to state government. The purpose of this paper is to find out the indirect tax collections of states in pre & post GST era. The states indirect tax revenue is collected from the official website of the government. (https://www.gst.gov.in/). The study is descriptive in nature and the analysis of data is done by using the Test of Equality (Paired T test) and ANOVA. Since none of the existing studies have shown such an impact assessment, our study is unique and attempts to fill the gap. Our results have shown that states collections of tax have increased after imposition of GST and there is even more variability in tax collections among states. Top Keywords Goods & Service tax (GST), Value Added Tax (VAT) Compensation Cess, Indirect Tax Revenue, ANOVA, The Test of Equality. Top |