Transformative GST Reforms in India

Transformative GST Reforms in India: Inclusive Growth and Sectoral Development towards Viksit Bharat@2047 examines the role of the Goods and Services Tax (GST) in reshaping India's indirect taxation system and supporting inclusive economic growth. The edited volume presents research on emerging themes such as GST 2.0, digital tax compliance, MSME development, women entrepreneurship, agricultural marketing, environmental taxation, the gig economy, fiscal sustainability, and sectoral transformation. It highlights how GST contributes to transparency, ease of doing business, cooperative federalism, digital governance, and sustainable development in line with the vision of Viksit Bharat@2047. Bringing together scholarly perspectives from academicians and researchers, the book offers valuable insights into the evolving GST ecosystem and its impact on India's economic development. It serves as a useful resource for researchers, policymakers, academicians, students, and professionals interested in taxation, public finance, and development economics.