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Keywords: GST
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Journal Articles
IIM Ranchi Journal of Management Studies 1–17.
Published: 27 May 2026
...Khushboo Jain; Yogesh Saini; Shveta Singh Purpose This study investigates the impact of key determinants such as sectoral economic composition, government expenditure, implementation of the Goods and Services Tax (GST) and fiscal transfers from the central government on indirect tax revenue...
Journal Articles
IIM Ranchi Journal of Management Studies (2026) 5 (2): 131–141.
Published: 30 September 2025
...Khushboo Jain; Shveta Singh Purpose This study evaluates the impact of the Goods and Services Tax (GST) on the finances of the state of Haryana, particularly focusing on its effect on tax revenue receipts and economic output. The research is driven by the need to assess the GST regime’s...
