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Stream/Area:
-
Subject:
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Paper ID:
IJSREM65716
Volume:
10 |
6 |
Jun 2026
Pages:
1-21
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Senior Data Analyst
Tax Research & Policy Cell, GST Department, Government of Kerala, India
The Goods and Services Tax (GST) has significantly transformed India's indirect tax system by integrating multiple central and state taxes into a unified framework. This study presents a comparative analysis of CGST, SGST, and IGST collections across Indian States and Union Territories during the period 2017–18 to 2025–26, with a special focus on Kerala. Using official GST collection data, the study employs descriptive statistics, trend analysis, growth rate analysis, state-wise ranking, and revenue share analysis to evaluate interstate variations in GST performance. The results indicate that India's total GST collections increased from ₹4,80,793 crore in 2017–18 to ₹16,18,801.29 crore in 2025–26, while Kerala's GST collections grew from ₹10,785 crore to ₹35,945.13 crore during the same period. Kerala maintained a stable contribution of approximately 2.1–2.3% of India's total GST collections, ranking 12th in CGST and SGST but 18th in IGST among Indian states. The findings reveal that Kerala's GST revenue is primarily driven by domestic consumption, whereas comparatively lower IGST collections reflect limited interstate trade and manufacturing activity. The study highlights the need to strengthen industrial development, logistics infrastructure, export-oriented industries, and port-led economic growth to enhance Kerala's IGST performance. The findings provide valuable insights for policymakers and contribute to the literature on GST administration, fiscal federalism, and state-level revenue mobilisation in India.
KEYWORDS
The study concludes that India's GST system has recorded remarkable growth from FY 2017–18 to FY 2025–26, with total GST collections increasing from ₹4,80,793 crore to ₹16,18,801.29 crore, despite a temporary decline during the COVID-19 pandemic in FY 2020–21. Maharashtra consistently remained the highest GST-contributing state, followed by Karnataka, Gujarat, Tamil Nadu, and Haryana, reflecting their strong industrial and commercial base. Kerala demonstrated steady growth in GST revenue, increasing from ₹10,785 crore to ₹35,945 crore, while maintaining a national ranking between 14th and 16th in total GST collections. Overall, the findings indicate that GST has strengthened revenue mobilisation, tax compliance, and fiscal governance in India, while highlighting the need for balanced regional economic development to reduce interstate disparities in GST collections.
1. Goods and Services Tax Network (GSTN). GST Portal. (2025). Goods and Services Tax Portal. Government of India. 2. Central Board of Indirect Taxes and Customs (CBIC). (2025). GST Statistics and Tax Administration Reports. Ministry of Finance, Government of India. 3. Department of Revenue, Ministry of Finance. (2025). Annual Reports. Government of India. 4. Office of the Controller General of Accounts (CGA). (2025). Monthly Accounts of the Union Government of India. Ministry of Finance. 5. Reserve Bank of India (RBI). (2024). Handbook of Statistics on Indian Economy. Reserve Bank of India. 6. NITI Aayog. (2023). India Fiscal and Economic Development Reports. Government of India. 7. Ministry of Statistics and Programme Implementation (MoSPI). (2025). National Statistical Reports. Government of India. 8. State Goods and Services Tax Department, Kerala. (2025). Kerala GST Department: Annual Reports and GST Revenue Statistics. Government of Kerala. 9. Comptroller and Auditor General of India (CAG). (2024). Report of the Comptroller and Auditor General of India on Indirect Taxes/GST. Government of India. 10. GST Council Secretariat. (2025). GST Council Decisions, Recommendations and Meeting Proceedings. Government of India.
Publication Date
7/2/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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