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Paper ID:10.55041/IJSREM.GSTCOS060

Impact of GST on State Revenue and Fiscal Performance of Telangana

Stream/Area:

-

Subject:

-

Paper ID:

10.55041/IJSREM.GSTCOS060

Volume:

10 |

7 |

Jul 2026

Pages:

1-10

Publication Frequency:

Monthly (12 issues per year)

DOI
Digital Object Identifier
10.55041/ijsrem.GSTCOS060

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.

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Authors

DDA

Dr. Dowlath Ahammad

Associate Professor,

CMR College of Engineering & Technology, Hyderabad

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DBDH

Dr. B. D. Hansraj

Associate Professor,

CMR College of Engineering & Technology, Hyderabad

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YBS

Y. Bhavya Sri

Associate Professor,

CMR College of Engineering & Technology, Hyderabad

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Abstract

The implementation of the Goods and Services Tax (GST) in India in July 2017 marked one of the most significant indirect tax reforms aimed at creating a unified national market and enhancing tax efficiency. For states, GST replaced multiple indirect taxes and introduced a revenue-sharing mechanism between the Centre and States. Telangana, one of the fastest-growing states in India, has experienced notable changes in tax revenue mobilization, fiscal management, and budgetary performance following GST implementation. The present study examines the impact of GST on state revenue and fiscal performance in Telangana by analyzing GST collections, own tax revenue, fiscal deficit, revenue deficit, and public expenditure patterns. The study employs a descriptive and analytical research design using secondary data from government reports and budget documents. Statistical tools such as Trend Analysis, CAGR, Correlation, Regression, ANOVA, and Structural Equation Modeling (SEM) are proposed to evaluate the relationship between GST collections and fiscal indicators. The findings are expected to provide valuable policy insights regarding fiscal sustainability and revenue management in Telangana.

KEYWORDS

GST State Revenue Fiscal Performance Tax Revenue Telangana Fiscal Deficit Public Finance.

Cite This Article

Dr. Dowlath Ahammad, Dr. B. D. Hansraj, Y. Bhavya Sri, "Impact of GST on State Revenue and Fiscal Performance of Telangana," International Journal of Scientific Research in Engineering and Management, vol. 10, no. 7, pp. 1-10, Jul 2026. https://doi.org/10.55041/ijsrem.GSTCOS060

Full Article/Conclusion

This study contributes to public finance literature by providing empirical evidence regarding the impact of GST on state revenue generation and fiscal performance in Telangana. The findings will assist policymakers, tax administrators, researchers, and finance departments in evaluating the effectiveness of GST reforms.

References

1.                Mukherjee, S. (2023). Revenue implications of GST on Indian state finances. National Institute of Public Finance and Policy (NIPFP) Working Paper No. 388. New Delhi: NIPFP. Available at: NIPFP Working Paper 388 2.                Mukherjee, S. (2023). Revenue implications of GST on Indian state finances. In India's Contemporary Macroeconomic Themes (pp. 123–151). Singapore: Springer. 3.                Mukherjee, S. (2020). Performance assessment of Indian GST: State-level analysis of compliance gap and revenue growth. NIPFP Working Paper No. 301. New Delhi: NIPFP. 4.                Joseph, K. J., & Kumary, L. A. (2023). India's GST paradigm and the trajectory of fiscal federalism: An analysis with special reference to Kerala. Indian Economic Journal, 71(1), 1–24. https://doi.org/10.1177/00194662221146640 5.                Gosai, K. (2025). Impact of GST on various states: A comparative study. Viksit Bharat @ 2047: Emerging Momentum. https://doi.org/10.25215/1300199326.04 6.                Sinha, A. (2026). GST and fiscal federalism: Assessing indirect tax revenue in Tripura. SSRN Working Paper. https://doi.org/10.2139/ssrn.6581319 7.                GST Council. (2025). GST Council Annual Report 2024–25. Government of India. 8.                Ministry of Finance, Government of India. (2025). Economic Survey of India 2024–25. New Delhi: Government of India. 9.                Reserve Bank of India. (2025). State Finances: A Study of Budgets 2024–25. Mumbai: RBI. 10.             Comptroller and Auditor General of India (CAG). (2025). State Finance Audit Report: Telangana. New Delhi: Government of India.

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Publication Date

7/4/2026

Peer Review Type

Double-Blind Peer Review

Review Rounds: 2

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