HR Adaptation to GST: A Before-and-After Analysis of Human Resource Practices in Indian Organizations

The implementation of GST has had a transformative effect on Human Resource Management practices in Indian organizations. Beyond its role as a taxation reform, GST created significant organizational change requiring HR departments to assume expanded responsibilities in compliance management, payroll administration, employee communication, and training. The findings demonstrate that organizations that invested in employee development, technological advancement, and effective change management practices adapted more successfully to GST-related requirements. HR emerged as a strategic partner in organizational transformation, facilitating smoother transitions and enhancing employee readiness for change. As regulatory environments continue to evolve, HR departments will play an increasingly important role in ensuring organizational resilience, compliance, and sustainable performance.

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