📄 Abstract
This research paper presents an analytical study of the Goods and Services Tax (GST) in India and the historical development of the Indian tax system. The taxation system in India has evolved from ancient and medieval practices based on land and trade taxes to a modern structured framework. During the colonial period, significant changes were introduced, and after independence, several reforms were implemented to improve efficiency. GST, introduced on 1 July 2017, represents a major tax reform aimed at creating a unified and transparent tax system. It integrates multiple indirect taxes into a single framework under the concept of “One Nation, One Tax.” The study highlights GST’s role in simplifying taxation, improving administration, and promoting economic development.
🏷️ Keywords
📚 How to Cite:
Radha Kumari , GOODS AND SERVICES TAX (GST) IN INDIA AND THE HISTORICAL DEVELOPMENT OF THE TAX SYSTEM: AN ANALYTICAL STUDY , Volume 12 , Issue 3, March 2026, EPRA International Journal of Multidisciplinary Research (IJMR) , DOI: https://doi.org/10.36713/epra26628