Journal Press India^®

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This paper examines the conceptual foundations and comparative architecture of India’s Goods and Services Tax (GST) as a transformative fiscal reform within the global evolution of value-added taxation. Drawing upon theories of fiscal federalism, optimal taxation, and comparative legal institutionalism, the study situates India’s dual GST model within the broader discourse on tax harmonization and cooperative federalism. It critically evaluates the constitutional framework of Articles 246A, 269A, and 279A, the design of the GST Council, and the legal implications of digital governance through the Goods and Services Tax Network (GSTN). Employing a mixed-methods approach integrating doctrinal, comparative, and empirical analysis, the paper benchmarks India’s GST against VAT systems in Australia, Canada, New Zealand, Singapore, South Africa, and the European Union. Findings suggest that while GST has enhanced revenue visibility and reduced cascading effects, challenges persist regarding multi-rate complexity, compliance costs, and intergovernmental coordination. The study concludes that achieving simplicity, equity, and constitutional sustainability requires rationalized rate structures, strengthened institutional accountability, and robust digital safeguards. By offering an integrated analytical framework, this research contributes to contemporary debates on fiscal reform and legal governance in emerging federal economies.

Keywords

Goods and Services Tax (GST); Fiscal Federalism; Comparative Taxation; Value Added Tax (VAT); Tax Governance; Legal Institutional Reform

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