Jou nal o Resea ch and De elopmen
Pee Re iewed In e na ional, Open Access Jou nal.
ISSN : 2230-9578 | Websi e: h ps://j d b.o g Volume-17, Issue-9(I) |Sep - 2025
204
.
,
, , , .
Manusc ip ID:
JRD -2025(I)-170945
ISSN: 2230-9578
Volume 17
Issue 9(I)|
Pp. 204-206
Sep . 2025
Submi ed: 9 Aug. 2025
Re ised: 20 Aug. 2025
Accep ed: 20 Sep . 2025
Published: 30 Sep . 2025
(GST) .
.
. ,
.
3
(GST Council) .
.
.
, , ,
,
.
(Se ice Tax) (VAT) .
(GST)
.
.
.
.
. .
.
.
.
(GST Council) .
Quick Response Code:
Websi e:
h ps://j d b.o g/
DOI:
10.5281/zenodo.16885235
C ea i e Commons (CC BY-NC-SA 4.0)
This is an open access jou nal, and a icles a e dis ibu ed unde he e ms o he C ea i e Commons
A ibu ion-NonComme cial-Sha eAlike 4.0 In e na ional Public License, which allows o he s o emix,
weak, and build upon he wo k noncomme cially, as long as app op ia e c edi is gi en and he new
c ea ions ae licensed unde he iden ial e ms.
Add ess o co espondence:
. , , , ,
, .
How o ci e his a icle:
. ,(2025).
,
ou nal o Resea ch &
De elopmen , 204-206
O iginal A icle
Jou nal o Resea ch and De elopmen
Pee Re iewed In e na ional, Open Access Jou nal.
ISSN : 2230-9578 | Websi e: h ps://j d b.o g Volume-17, Issue-9(I) |Sep - 2025
205
.
. .
.
:
. .
. .
:
. , , ,
, .
: ,
. , , , ,
.
, ,
. (CGST),
(SGST) (IGST) .
.
. ,
,
. , , , . ,
, .
: .
, ,
.
(Cascading E ec )
.
, -, ,
,
. .
. .
.
:
, , , , , , , ,
. , , , ,
.
. , , , ,
, ,
.
:
, ,
.
.
Jou nal o Resea ch and De elopmen
Pee Re iewed In e na ional, Open Access Jou nal.
ISSN : 2230-9578 | Websi e: h ps://j d b.o g Volume-17, Issue-9(I) |Sep - 2025
206
, , , , .
.
.
.
.
.
.
.
:
1. . , , , : , , ,
, .
2. . , ,
, V, III, .
3. . . . . . . , ,
- , (B), .
4. . , ,
- , , .
5. . , , , , ,
.
6. M . P iyab a a Dehu i and Gpoal Bhua, A Compa a i e Analysis o GST S uc u e and i s
Implemen a ion: Boos o Indian Economy, Muk Shabd Jou nal, Volume XIII, Issue II, Feb ua y
2024.
7. Su end a Kuma Saha, A Comp ehensi e Analysis o GST and i s Impac on Indian Economy,
In e na ional Jou nal o Resea ch Publica ion and Re iews, Vol 5, No 1, Janua y 2024.
8. D . H Ka i ha, A S udy on Impac o GST on Indian Economy, Ou He i age, Vol 68, Issue 45, July-
Feb ua y 2020.
9. Manjuna h Na asagonda , GST As Tool o Economic G ow h in India: A S udy, ShodhKosh Jou nal
o Visual and Pe o ming A s, July 2024.
10. Rakesh Kuma and D . Rupa Khanna Malho a, Analysis o GST Impac on Indian Economy A e
Fi e Yea s o i s Implemen a ion, Rabind a Bha a i Jou nal o Philosophy, Vol XXIII, No. 13,
No embe 2022.
