The introduction of the Goods and Services Tax (GST) in India in 2017 brought significant tax reforms aimed at simplifying the taxation system. However, its impact on the Micro, Small, and Medium Enterprises (MSME) sector, particularly in Rajasthan, remains a subject of debate. This study evaluates the effect of GST on MSME growth in Rajasthan through a comparative pre- and post-GST analysis. The research examines key parameters such as tax compliance, revenue generation, profitability, and overall business growth. Using a mixed-methods approach, primary data was collected through surveys and interviews with MSME owners, while secondary data was obtained from government reports and industry sources. Findings indicate that while GST has enhanced transparency and streamlined taxation, MSMEs face challenges related to compliance costs, delayed input tax credits, and digital infrastructure constraints. The study highlights policy recommendations to improve tax compliance efficiency and foster MSME growth in Rajasthan.