V. Rangasamy

GST Collection in India (2017–2026): An Empirical Study of Fiscal Federalism and Revenue Performance

P. Paramasivam, V. Rangasamy & R. Elango · Asian Journal of Economics, Business and Accounting · 2026

The introduction of Goods and Services Tax (GST) in India in 2017 brought significant development across the financial system of the country. It is a crucial accountability for all production and service businesses. During the pre-GST period, there had been significant tax non-pa...