Logo
International Journal of
Commerce and Management Research
ARCHIVES
VOL. 11, ISSUE 7 (2025)
Impact of goods and services tax on the revenue of the Telangana state- A case study
Authors
K Sathyanarayana, Dr. K Shankaraiah
Abstract

Telangana is one of the emerged states in India after bifurcation from Andhra Pradesh State. In India, GST was introduced after three years when Telangana separated. GST is one of drastic reform in direct tax system in India which almost six years by the end of 2023.Threfore, present study analyzed the impact of GST on the revenue of the newly emerged states in general and Telangana State in particular for the period of 2015-2023 i.e. three years pre and six years post GST period. The selected parameters are State tax revenue, non-tax revenue, Grant in Aid, total revenue receipts, capital receipts, total receipts. The study used t-test to measure the significance of the impact. The study found that significant impact of GST on tax revenue, total revenue receipts and total receipts, on the other hand, insignificant impact on the non-tax revenue, grant in and capital receipts.

Download
Pages:35-41
How to cite this article:
K Sathyanarayana, Dr. K Shankaraiah "Impact of goods and services tax on the revenue of the Telangana state- A case study". International Journal of Commerce and Management Research, Vol 11, Issue 7, 2025, Pages 35-41
Download Author Certificate

Please enter the email address corresponding to this article submission to download your certificate.