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.
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