Skip to main Communities My dashboard Log in Sign up Journal of Scholastic Engineering Science and Management Published April 15, 2026 | Version v1 Journal article Restricted 'One Nation, One Tax' Evolution: Assessing Sectoral Opportunities and Compliance Challenges with Special Reference to Karnataka State Authors/Creators Abhijith K (Researcher) 1 Show affiliations 1.
Associate Professor BMS College of Law, Bengaluru, Karnataka Description Abstract The implementation of the Goods and Services Tax (GST) in 2017 marked a seismic shift in India’s fiscal architecture. As the regime reaches a state of maturity in 2026, it is essential to evaluate its impact through a sectoral lens. This paper explores the "One Nation, One Tax" evolution through a conceptual framework, utilizing secondary data from the Reserve Bank of India, the GST Council, and the Karnataka State Economic Surveys. A focused analysis of Karnataka, India’s second-highest GST contributor, reveals how a service-oriented economy manages the balance between revenue buoyancy and compliance fatigue. The study identifies significant growth opportunities in manufacturing and IT while highlighting persistent hurdles for MSMEs, such as the digital divide and inverted duty structures. Keywords: GST Evolution, Karnataka Economy, Sectoral Growth, Tax Compliance, India Growth 2026. 1.Introduction The introduction of the Goods and Services Tax (GST) in 2017 marked one of the most significant fiscal reforms in independent India, fundamentally transforming the country’s indirect taxation system. Designed under the principle of “One Nation, One Tax,” GST replaced a complex web of central and state taxes with a unified, destination-based tax structure. The primary objective was to eliminate the cascading effect of taxation, enhance transparency, and create a seamless national market that facilitates ease of doing business (Rao, 2024; GST Council, 2025). In its initial years, GST faced several operational and structural challenges, including technological limitations, compliance complexities, and frequent policy adjustments. These early “teething issues” have been widely documented in official reports and policy analyses by institutions such as the Reserve Bank of India and the Central Board of Indirect Taxes and Customs (RBI, 2025; CBIC, 2024). Over time, however, the system has undergone substantial refinement. By 2026, GST has entered a more stable and mature phase, often described as an optimization stage, characterized by ongoing efforts toward rate rationalization, improved compliance mechanisms, and increasing use of digital technologies in tax administration (GST Council, 2025; Government of India, 2025). One of the most notable outcomes of GST has been the gradual formalization of the Indian economy. Evidence from official data suggests improvements in tax compliance and expansion of the tax base, contributing to enhanced revenue performance (RBI, 2025; Government of India, 2025). Additionally, the removal of interstate trade barriers has significantly improved logistics efficiency by reducing transit time and costs, thereby strengthening the competitiveness of manufacturing and trade sectors (CBIC, 2024; NIPFP, 2024). Despite these gains, certain structural issues—such as inverted duty structures and compliance burdens on smaller enterprises, continue to persist and require policy attention (Rao, 2024). Within this broader national framework, Karnataka emerges as a particularly important case study. As one of India’s leading economic states and a major contributor to GST revenues, Karnataka provides a unique perspective on the functioning of GST in a service-driven economy. The state’s economic structure is heavily influenced by sectors such as Information Technology, biotechnology, aerospace, and advanced manufacturing, making it highly sensitive to tax efficiency and regulatory clarity (Government of Karnataka, 2025). Cities like Bengaluru have evolved into global innovation hubs, where tax policies directly impact investment flows, startup ecosystems, and export competitiveness. At the same time, Karnataka reflects a contrasting reality beyond its urban centers. While metropolitan regions exhibit high levels of digital adoption and tax compliance, smaller towns and rural districts, particularly in North Karnataka, continue to face challenges related to digital infrastructure, awareness, and the cost of compliance. These disparities highlight the uneven impact of GST across regions and underline the need for more inclusive policy interventions (Government of Karnataka, 2025; RBI, 2025). Against this backdrop, the present study seeks to critically examine the evolution of GST through a sectoral lens, with a specific focus on Karnataka. It explores how the “One Nation, One Tax” framework has created growth opportunities in key sectors such as IT, manufacturing, and tourism, while also identifying persistent compliance challenges faced by Micro, Small, and Medium Enterprises (MSMEs). By drawing on credible policy reports and institutional data, the paper aims to present a balanced and evidence-based assessment of GST in its current phase. Ultimately, this study contributes to the broader discourse on fiscal reforms in India by emphasizing the need for a more simplified, inclusive, and adaptive GST framework, one that not only supports high-growth sectors but also addresses ground-level challenges, ensuring equitable and sustainable economic development. 2.Literature Review A growing body of academic and policy-oriented research highlights the transformative impact of the Goods and Services Tax (GST) on India’s economic structure. Since its implementation in 2017, GST has been extensively analyzed from multiple dimensions, including fiscal performance, sectoral growth, logistics efficiency, and compliance behavior. While the broader national narrative points toward increased efficiency and economic formalization, regional analyses, particularly in states like Karnataka, reveal a more nuanced and uneven impact. The National Narrative At the national level, GST is widely regarded as a landmark reform that has contributed to the formalization and modernization of the Indian economy. Evidence from official reports suggests improvements in tax compliance and expansion of the tax base, which have positively influenced revenue mobilization and the tax-to-GDP ratio (Rao, 2024; Reserve Bank of India, 2025). The introduction of mechanisms such as input tax credit (ITC) matching and digital return filing systems has strengthened transparency and reduced tax evasion (Central Board of Indirect Taxes and Customs, 2024). Another major outcome of GST has been the improvement in logistics and supply chain efficiency. Prior to GST, interstate trade was constrained by multiple checkpoints, entry taxes, and documentation requirements, leading to delays and higher transaction costs. The removal of such barriers, along with the implementation of the e-way bill system, has significantly reduced transit time and improved the ease of movement of goods across states (CBIC, 2024; National Institute of Public Finance and Policy, 2024). These changes have enhanced the competitiveness of the manufacturing sector by enabling better inventory management and reducing operational inefficiencies. Despite these gains, the literature also highlights persistent structural challenges within the GST framework. One such issue is the inverted duty structure, where higher taxes on inputs compared to outputs result in the accumulation of unutilized input tax credits, leading to working capital constraints for businesses. This concern has been acknowledged in policy discussions and government reports, particularly in sectors such as textiles and small-scale manufacturing (Rao, 2024; Government of India, 2025). Furthermore, the evolving nature of GST regulations, including periodic rate revisions and procedural changes, has created compliance challenges for businesses. Reports from the Reserve Bank of India and the GST Council indicate that while such changes are aimed at improving the system, they also require continuous adaptation by taxpayers, especially small and medium enterprises (RBI, 2025; GST Council, 2025). The Karnataka Context While national-level studies provide a macroeconomic perspective, region-specific analyses offer deeper insights into the differential impact of GST. Karnataka, as one of India’s leading economic states and a major contributor to GST revenues, presents a compelling case for such examination. Data from the Government of Karnataka (2025) indicates that the state’s GST revenue is predominantly driven by the service sector, with cities like Bengaluru playing a central role due to their strong Information Technology and services base. This reflects the broader structural shift of the Indian economy toward services and highlights the importance of clear and efficient tax mechanisms for service exports. However, the benefits of GST are not evenly distributed across the state. Reports from the Reserve Bank of India and the Government of Karnataka (2025) suggest that while urban regions demonstrate high compliance and digital readiness, smaller towns and rural areas face challenges related to digital infrastructure, awareness, and cost of compliance. These disparities are particularly evident in northern districts, where small businesses often struggle with the transition from traditional accounting practices to digital tax systems. Additionally, the informal sector continues to face barriers in fully integrating into the GST framework. Limited digital literacy, inadequate access to reliable internet connectivity, and the complexity of compliance procedures contribute to lower participation levels among small traders and enterprises (RBI, 2025). On the administrative front, Karnataka has made notable progress in leveraging technology for tax governance. Government reports highlight the increasing use of data analytics and digital monitoring systems to detect tax evasion and improve compliance efficiency. Such initiatives demonstrate how technology can enhance transparency and strengthen revenue systems without imposing excessive burdens on compliant taxpayers (Government of Karnataka, 2025). Synthesis of Literature Overall, the literature presents GST as a transformative but evolving reform. At the national level, it has improved efficiency, transparency, and revenue performance. However, structural challenges such as inverted duty structures and compliance complexity persist. At the regional level, particularly in Karnataka, the impact of GST is shaped by sectoral composition and varying levels of digital readiness. This synthesis underscores the need for continuous policy refinement to ensure that the benefits of GST are inclusive and evenly distributed across regions and sectors. 3.Research Methodology This study adopts a conceptual and qualitative research approach to examine the evolution and impact of the Goods and Services Tax (GST) in India, with a specific focus on Karnataka. The research is primarily based on secondary data, collected from credible and authoritative sources such as government reports, policy documents, and peer-reviewed academic literature. Key sources include publications from the Reserve Bank of India (RBI), reports of the GST Council, the Economic Survey of Karnataka (2024–25), and data from the GST Network (GSTN), along with relevant journal articles and books published between 2017 and 2026. The study employs a meta-analysis and thematic review of literature to trace the progression of GST across different phases, beginning with the initial implementation stage characterized by operational challenges, followed by a stabilization phase marked by policy refinements, and finally the current optimization phase (GST 2.0), which emphasizes digital integration and tax rationalization. In addition, a sectoral and comparative analytical approach is used to assess the impact of GST across key industries such as IT, manufacturing, logistics, and tourism, while also examining regional variations within Karnataka. The scope of the study is limited to the period from 2017 to 2026 and focuses on understanding both the opportunities and compliance challenges arising from GST. While the research provides meaningful insights, it is constrained by its reliance on secondary data and the absence of primary field-based evidence, particularly from MSMEs. Despite these limitations, the methodology enables a comprehensive and systematic analysis of GST’s evolution and its implications for a service-driven state like Karnataka. 4.Objectives of the Study To examine the evolution of GST in India (2017–2026) and understand its transition from implementation to the optimization phase (GST 2.0). To analyse sectoral opportunities created by GST in Karnataka, with special focus on IT, manufacturing, logistics, and tourism sectors. To evaluate the key compliance challenges faced by MSMEs, particularly issues related to digital infrastructure, cost of compliance, and inverted duty structure. 5.Sectoral Opportunities: The Growth Drivers Information Technology and Services For Karnataka, the IT sector is the primary beneficiary of a unified tax regime. The clarity in "Place of Supply" rules has streamlined the export of services. The 2025 reforms further simplified the refund process for Input Tax Credits (ITC), ensuring that the working capital of startups in Bengaluru remains fluid. The integration of "Export of Services" under a zero-rated category has allowed Karnataka to maintain its lead as a global outsourcing destination. Manufacturing and Logistics The "One Nation, One Tax" philosophy has turned Karnataka into a preferred destination for warehousing and logistics. With the transition to a destination-based tax, the state has leveraged its strategic location to develop industrial corridors. The reduction of the tax slab on capital goods from 28 percent to 18 percent has catalyzed investments in the automotive and electronics sectors in districts like Tumakuru and Kolar. Tourism and Hospitality Karnataka has a vast potential for temple and eco-tourism. The rationalization of GST on hotel stays and restaurant services has made tourism packages more competitive compared to international destinations in Southeast Asia. This shift has particularly benefited the coastal regions of Mangaluru and Udupi. Table 1: GST Revenue Growth in India (Recent Trends) Year GST Revenue (₹ Lakh Crore approx.) Growth Trend 2020–21 ~11.4 Recovery phase (post-COVID) 2021–22 ~14.8 Strong rebound 2022–23 ~18.1 Stable growth 2023–24 ~20+ High compliance and expansion 2024–25 ~22+ (estimated) Sustained growth Source: Ministry of Finance India (GST Revenue Reports, 2024–2025); Reserve Bank of India (2025) The data presented in Table 1 clearly indicate a steady and consistent growth in GST revenues over the past few years. The sharp recovery observed after the pandemic period reflects improved economic activity and stronger compliance mechanisms. The increasing trend also suggests that GST has contributed to broadening the tax base and enhancing revenue buoyancy. This growth can be attributed to better enforcement, digital tracking systems, and increased formalization of the economy. However, while revenue growth is a positive indicator, it does not necessarily reflect ease of compliance, particularly for smaller businesses. Table 2: Share of Services vs Manufacturing in GST Collections (India) Sector Approximate Contribution Key Observation Services ~55–60% Dominates GST revenue Manufacturing ~25–30% Strong but secondary Trade & Others ~10–15% Includes retail and informal sectors Source: National Institute of Public Finance and Policy (2024); Reserve Bank of India (2025) Table 2 highlights the dominant role of the service sector in GST collections, contributing more than half of the total revenue. This trend aligns with India’s transition toward a service-driven economy. The relatively lower share of manufacturing indicates that while GST has improved efficiency, structural challenges such as cost pressures and tax complexities may still limit its full potential. The data also suggest that policy focus must balance both service and manufacturing sectors to ensure inclusive growth. Table 3: Karnataka GST Performance Snapshot Indicator Karnataka Observation GST Contribution Rank Top 2–3 States Major contributor nationally Dominant Sector Services (~65–70%) IT-driven economy Revenue Growth (2024–25) ~14–15% Above national average Compliance Level High Strong filing rates Source: Government of Karnataka (2025); Reserve Bank of India (2025) The findings in Table 3 demonstrate that Karnataka is one of the leading contributors to GST revenue, with growth rates exceeding the national average. The strong performance is largely driven by the service sector, particularly in Bengaluru. High compliance levels in the state reflect better digital adoption and administrative efficiency. However, this strong performance also masks regional disparities within the state, indicating the need for more inclusive policy measures. Table 4: Impact of GST on Logistics Efficiency Parameter Pre-GST Post-GST Impact Check Posts Multiple Eliminated Faster movement Transit Time High Reduced (15–20%) Improved efficiency Logistics Cost Higher Lower Cost savings Documentation Complex Simplified Ease of business Source: Central Board of Indirect Taxes and Customs (2024); National Institute of Public Finance and Policy (2024) Table 4 clearly illustrates the positive transformation in logistics and supply chain management after GST implementation. The elimination of interstate check posts and simplification of documentation have reduced transit time and operational costs. This has significantly improved the efficiency of goods movement and enhanced the competitiveness of Indian industries. These changes highlight GST’s success in creating a unified national market, although continuous improvements in infrastructure are still required. Table 5: Key GST Compliance Challenges for MSMEs Challenge Description Impact Digital Divide Limited rural internet access Filing delays Complex Returns Multiple filings (GSTR-1, 3B) Compliance burden Inverted Duty Structure Higher tax on inputs Working capital blockage Frequent Changes Regular policy updates Uncertainty Cost of Compliance Need for consultants/software Financial strain Source: Reserve Bank of India (2025); Government of India (Economic Survey 2025) The challenges outlined in Table 5 reveal that despite the structural advantages of GST, MSMEs continue to face significant compliance-related difficulties. Issues such as the digital divide, complex filing procedures, and high compliance costs create barriers for small businesses. The inverted duty structure further adds to financial strain by blocking working capital. These findings emphasize that GST reforms must go beyond revenue considerations and focus on simplifying compliance for smaller enterprises. Table 6: GST Rate Structure (India) Tax Slab Category of Goods/Services Issue 0% Essentials Limited revenue 5% Mass consumption goods Low margin sectors 12% Intermediate goods Classification issues 18% Standard rate Most goods/services 28% Luxury/sin goods High tax burden Source: GST Council (2025) Table 6 reflects the complexity of the current GST rate structure, which includes multiple tax slabs. While this structure was designed to accommodate diverse economic needs, it has led to classification disputes and administrative challenges. The presence of multiple slabs increases ambiguity and compliance burden. This supports the argument for rate rationalization, which could simplify the system and improve overall efficiency. Table 7: Regional GST Compliance Variation in Karnataka Region Characteristics Compliance Level Bengaluru Urban High digital adoption Very High Mysuru Growing service economy High Hubli-Dharwad Industrial clusters Moderate North Karnataka Rural Limited infrastructure Low–Moderate Source: Government of Karnataka (2025); Reserve Bank of India (2025) Table 7 highlights significant regional disparities in GST compliance within Karnataka. Urban centers like Bengaluru exhibit high compliance due to better digital infrastructure and awareness, while rural regions lag behind. This uneven distribution underscores the impact of the digital divide and varying levels of economic development. Addressing these disparities is essential for achieving a truly inclusive GST system. The empirical insights presented through the tables reinforce the argument that GST has significantly strengthened India’s fiscal capacity and economic integration. The consistent rise in GST revenues, from approximately ₹11.4 lakh crore in 2020–21 to over ₹20 lakh crore in recent years, reflects improved compliance and expansion of the tax base. Sectoral data further indicate the dominance of the service sector, particularly in states like Karnataka, where services contribute nearly two-thirds of total GST collections, underscoring the state’s structural economic advantage. At the same time, improvements in logistics efficiency, including reduced transit time and elimination of interstate barriers, highlight GST’s role in enhancing ease of doing business. However, the persistence of compliance challenges, especially for MSMEs facing digital constraints, complex filing systems, and inverted duty structures, points to structural gaps that require policy attention. Regional disparities within Karnataka, particularly between Bengaluru and rural districts, further emphasize the need for inclusive reforms. Taken together, these findings suggest that while GST has delivered substantial macroeconomic benefits, its long-term success depends on addressing micro-level implementation challenges and ensuring equitable participation across sectors and regions. 6.Compliance Challenges: The Friction Points The Complexity of Frequent Amendments A recurring challenge highlighted by Karnataka’s business community is the frequency of notifications and circulars issued by the GST Council. For a medium-sized enterprise in Belagavi, keeping pace with monthly amendments to the GST portal requires dedicated professional help. This increases the "Cost of Compliance," which is often a regressive burden on smaller companies. The Digital Divide and MSMEs While the GSTN is a robust technical platform, rural enterprises in North Karnataka face significant hurdles due to inconsistent internet connectivity and a lack of local language support on the filing portals. This "digital divide" often leads to late fees and penalties. Many small traders in rural markets still find the transition from manual ledger-keeping to digital filing to be an intimidating barrier. The Inverted Duty Structure (IDS) Certain sectors in Karnataka, particularly those involving traditional handicrafts and specific agro-processing units, face an inverted duty structure. This occurs when the tax on raw materials (inputs) is higher than the tax on the finished product (output). This leads to blocked credits and liquidity crunches, as the process for claiming refunds for IDS is often lengthy and administratively heavy. Karnataka’s Economic Resilience: A Data-Driven Analysis Karnataka’s GST collections have consistently outperformed the national average growth rate. In the 2024-2025 fiscal year, the state recorded a growth of 15 percent in revenue. This resilience is driven by: High Compliance Levels: Karnataka has one of the highest percentages of timely GSTR-3B and GSTR-1 filings in India. Sectoral Diversification: Unlike states that are solely reliant on manufacturing or agriculture, Karnataka’s mix of services, high-tech industry, and traditional trade provides a stable and shock-resistant tax base. Administrative Innovation: The state’s commercial tax department has pioneered the use of data analytics to identify "fake invoicing" early in the cycle, protecting the integrity of the revenue stream. Conclusion The introduction of the Goods and Services Tax (GST) marked a turning point in India’s fiscal history, replacing a fragmented and complex indirect tax system with a more unified and transparent framework. Over nearly a decade of its implementation, GST has evolved significantly, from an initial phase marked by operational challenges to a more mature and technology-driven system in 2026. This evolution reflects not only policy refinement but also the adaptability of businesses and institutions to a nationwide tax reform. At the national level, GST has contributed to improving tax compliance, enhancing revenue mobilization, and streamlining interstate trade. The removal of cascading taxes and the creation of a common market have strengthened the efficiency of supply chains and improved the overall ease of doing business. However, the benefits of GST are not uniformly distributed, and its impact varies across sectors and regions. In the context of Karnataka, the findings of this study highlight a dual reality. On one hand, the state has emerged as a major beneficiary of GST, particularly due to its strong service sector, thriving IT ecosystem, and growing manufacturing base. The clarity in tax structures and improvements in input tax credit mechanisms have enabled businesses, especially in urban centers like Bengaluru, to scale operations and integrate more effectively into global markets. On the other hand, the study also reveals persistent challenges that continue to affect smaller businesses, particularly MSMEs in semi-urban and rural areas. Issues such as frequent policy changes, the complexity of compliance procedures, limited digital infrastructure, and the burden of the inverted duty structure create significant barriers. These “last-mile” challenges not only increase the cost of doing business but also risk excluding smaller enterprises from fully benefiting from the GST framework. Therefore, while GST has undeniably strengthened India’s economic trajectory, achieving long-term and inclusive growth, especially in line with the country’s 2030 economic aspirations, requires targeted interventions to address these structural gaps. A more simplified, stable, and inclusive GST regime is essential to ensure that the benefits of reform reach all sections of the economy. Recommendations: 1. Slab Rationalization One of the key areas for reform is the simplification of the GST rate structure. The current multi-slab system often leads to classification disputes and interpretational ambiguities. Moving toward a three-tier tax structure (5%, 12%, and 18%) would significantly reduce complexity, improve compliance, and enhance transparency. A simplified structure would also make the tax system more predictable for businesses, particularly MSMEs that lack specialized tax expertise. 2. Localized Institutional Support for MSMEs To bridge the gap between policy and practice, there is a need for stronger grassroots-level support systems. The Karnataka government can play a proactive role by establishing “GST Suvidha Centers” in every taluk, providing assistance in local languages. These centres can offer services such as return filing support, awareness programs, and real-time problem resolution. Such localized interventions would help reduce compliance costs and improve participation of small businesses in the formal economy. 3. Bridging the Digital Divide Given that GST is a technology-driven system, improving digital accessibility is critical. Investments in rural digital infrastructure, coupled with user-friendly GST portals and multilingual interfaces, can significantly enhance compliance levels. Training programs and digital literacy initiatives for small traders and entrepreneurs should also be prioritized. 4. Addressing the Inverted Duty Structure (IDS) The issue of inverted duty structure needs urgent policy attention, especially in sectors such as textiles, handicrafts, and agro-processing. Streamlining refund mechanisms and rationalizing input-output tax rates would help prevent working capital blockages and improve liquidity for businesses. 5. Inclusion of Excluded Sectors Gradually bringing petroleum products and electricity under the GST framework would enable a seamless flow of Input Tax Credit (ITC) across sectors. This reform would be particularly beneficial for energy-intensive industries in Karnataka, reducing production costs and improving overall competitiveness. References Government of India. (2025). Economic Survey 2024–25. Ministry of Finance, Government of India. Government of Karnataka. (2025). Economic Survey of Karnataka 2024–25. Department of Planning, Programme Monitoring and Statistics. Reserve Bank of India. (2025). State Finances: A Study of Budgets 2024–25. RBI Publications. GST Council. (2025). GST Rate Rationalization and Policy Reports. Ministry of Finance. Central Board of Indirect Taxes and Customs. (2024). Annual Report 2023–24. Government of India. Rao, M. Govinda. (2024). Goods and Services Tax in India: Progress, Performance and Prospects. Oxford University Press. National Institute of Public Finance and Policy. (2024). GST Revenue Trends and Analysis. Economic and Political Weekly. (2018–2025). Articles on GST, fiscal federalism, and tax reforms. International Monetary Fund. (2023). India: Selected Issues (Tax Reforms and GST). World Bank. (2023). India Development Update: Leveraging Tax Reforms for Growth. Ministry of Finance India. (2024–2025). Monthly GST Revenue Collection Reports. Purohit, M. C. (2018). Goods and Services Tax in India: An Assessment. New Century Publications. Cnossen, Sijbren. (2010). VAT and GST: Lessons from International Experience. Oxford University Press. Keen, Michael. (2013). The Anatomy of the VAT. International Monetary Fund Working Paper. Ehtisham Ahmad & Giorgio Brosio. (2019). Handbook of Fiscal Federalism. Edward Elgar Publishing. Files Restricted The record is publicly accessible, but files are restricted. 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Versions External resources Indexed in OpenAIRE Communities Keywords and subjects Keywords GST Evolution, Karnataka Economy, Sectoral Growth, Tax Compliance, India Growth 2026 Details DOI DOI Badge DOI 10.5281/zenodo.19588224 Markdown [](https://doi.org/10.5281/zenodo.19588224) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19588224.svg :target: https://doi.org/10.5281/zenodo.19588224 HTML <a href="https://doi.org/10.5281/zenodo.19588224"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19588224.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19588224.svg Target URL https://doi.org/10.5281/zenodo.19588224 Resource type Journal article Publisher Journal of Scholastic Engineering Science and Management (JSESM), A Peer Reviewed Universities Refereed Multidisciplinary & UGC Approved Research Journal Published in Journal of Scholastic Engineering Science and Management (JSESM), A Peer Reviewed Universities Refereed Multidisciplinary & UGC Approved Research Journal, 5(Special Issue 3), 640-650, ISSN: 2583-3294, 2026. Conference ICSSR-SRC Sponsored National Conference (GST Reforms and India's Growth Trajectory: Sectoral Opportunities and Challenges) , Organized by Internal Quality Assurance Cell (IQAC), Government First Grade College Kanakapura,,, 24-03-2026 (Session II, Part II) Languages English Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Copyright Journal of Scholastic Engineering Science and Management (JSESM) Citation Export Technical metadata Created April 15, 2026 Modified April 15, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. 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