Start
March 28, 2026 - 9:00 am
End
March 29, 2026 - 5:00 pm
The Goods and Services Tax (GST), introduced in 2017, marked a landmark reform in India’s indirect tax system by subsuming a complex network of central and state taxes into a unified framework. The reform aimed to simplify compliance, create a common national market, and enhance economic efficiency. Over time, GST has emerged as the single largest source of indirect tax revenue and a critical pillar of India’s fiscal architecture.
In recent years, and particularly under the rubric of next-generation GST reforms, significant rate rationalisation and structural adjustments have been undertaken. These include reductions in GST rates on selected goods and services, efforts to simplify the rate structure, address inverted duty structures, and reduce the tax burden on items of mass consumption. These reforms are intended to stimulate demand, enhance ease of doing business, and improve affordability for households—especially the middle and lower middle classes—while preserving revenue buoyancy.
Even as these reforms have been implemented, there is wide recognition that the GST framework continues to evolve and that substantial scope remains for further reform. Ongoing debates relate to deeper rate rationalisation, broadening of the tax base, inclusion of currently excluded sectors, strengthening compliance mechanisms, and institutional reforms to improve coordination between the Centre and States. These prospective reforms raise important questions about their likely socio-economic consequences, consumption behaviour, state finances, and centre–state fiscal relations.
GST has also fundamentally reshaped India’s system of fiscal federalism, altering the balance between revenue autonomy and coordination across levels of government. Issues surrounding state revenue stability, fiscal space, intergovernmental transfers, and the functioning of intergovernmental institutions have become central to discussions on the future of cooperative federalism in India.
Against this backdrop, the conference seeks to provide a rigorous forum for examining both the realised and anticipated impacts of GST, situating recent reforms within a broader analysis of consumption patterns, socio-economic outcomes, state finances, and India’s evolving fiscal federal framework.
Paper Presentations
The conference invites original research papers from academics, PhD scholars, policymakers, and practitioners. Both theoretical and empirical contributions are welcome, with particular encouragement for work engaging with policy design and state-level evidence.
Submission Requirements (Papers):
• Abstract of 300–500 words, outlining the research question, methodology, and key findings. Extended abstracts along with author details should be sent to: gstconference@cds.edu by 08 February 2026
Poster Presentations (PhD Scholars and Early-Career Researchers)
A dedicated poster presentation session will be organised for PhD scholars and early-career researchers to present ongoing or recently completed work related to the conference themes.
Posters may present:
• Doctoral research in progress
• Preliminary empirical or conceptual findings
• Methodological innovations and data sources
• Policy-relevant insights on GST and fiscal federalism
Submission Requirements (Posters):
• Extended abstract of 500–700 words
• Selected posters will be displayed during designated sessions across the two days
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