A LEGAL STUDY OF GOODS AND SERVICES TAX IN INDIA

AUTHOR – SHRIYA AGRAWAL. LLM STUDENT AT SRM UNIVERSITY, SONEPAT, HARYANA

BEST CITATION – SHRIYA AGRAWAL, A LEGAL STUDY OF GOODS AND SERVICES TAX IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (7) OF 2026, PG. 315-322, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

By combining several federal and state taxes into a single framework, the Goods and Services Tax (GST) aims to create a unified and effective tax structure. It is a major change in India’s indirect taxation system. The 101st Constitutional Amendment Act introduced the Goods and Services Tax (GST), which eliminates the cascading impact of taxes that existed in the pre-GST regime by taxing the supply of goods and services. The research paper examines the constitutional basis, structure, registration and compliance procedures, levy and collection principles, and integration with the digital economy of the Goods and Services Tax (GST) in India. The GST Council’s role in upholding cooperative federalism and preserving a balance between the federal government and the states is also examined.

The study also assesses the legal difficulties and problems that arise under GST, such as disagreements over classification, difficulties in complying with regulations, and ambiguities in interpretation, as well as the judicial responses to these difficulties. It examines how the GST affects GDP, different industries, and consumers, emphasising both its advantages and disadvantages. Even while GST has improved economic integration, tax compliance, and transparency, it still has issues with administrative efficiency and complexity. In order to guarantee that GST realises its full potential as a strong and growth-oriented taxing system in India, the paper’s conclusion emphasises the necessity of streamlining tax structures, stabilising legal rules, and fortifying institutional procedures.

KEYWORDS- Goods and Services Tax (GST), Input Tax Credit (ITC), Tax Compliance, GSTN (Goods and Services Tax Network), 101st Constitutional Amendment Act, Tax Reform