Central Government Financing in the Post-GST Era: Trends, Issues, and Challenges
Author: Shubham Deep DOI Link: https://doi.org/10.70798/Bijmrd/03060023 Abstract: The introduction of the Goods and Services Tax (GST) in 2017 marked a watershed moment in India’s fiscal federalism. While it aimed to simplify the indirect tax structure and enhance revenue efficiency, the post-GST era has ushered in a new set of challenges in central government financing. This …
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