Environmental Sustainability Through GST Incentives: An Emerging Policy Perspective

Environmental sustainability has become an essential component of modern economic policy, and taxation systems can play a significant role in supporting sustainable development objectives. GST provides a valuable platform for promoting environmentally responsible behavior through targeted incentives, reduced tax rates, and support for green technologies. The study demonstrates that GST incentives can encourage renewable energy adoption, sustainable consumption, resource efficiency, and green innovation. However, challenges related to policy design, implementation complexity, awareness, and monitoring must be addressed to maximize effectiveness. As environmental concerns continue to grow globally, integrating sustainability considerations into GST policy will become increasingly important. A well-designed green GST framework can contribute to climate action, economic development, and long-term environmental protection while supporting India's transition toward a sustainable and resilient economy.

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