Goods and Services Tax was implemented to replace several central and state taxes. GST 2.0 simplified the indirect tax structure more than GST 1.0. GST 1.0 was based on four slabs i.e. 5%, 12%, 18% and 28%. GST 2.0 is based on three slabs i.e. 5%, 18% and 40%. GST 2.0 has reduced rates on many items to enhance the economic growth of India. GST 2.0 has significant impact on several sectors, such as insurance sector, health sector, leather sector handicraft sector, education sector. Small businesses face difficulties to comply with rules and regulations of GST. GST 2.0 emphasize on digitization more than GST 1.0. GST 2.0 is more consumer oriented than GST 1.0. The study is based on primary data and secondary data. Primary data has been collected from Kolkata city in West Bengal. New GST reforms is consumer friendly as the rates have been reduced for the benefit of the consumers. In this paper, an attempt has been made to find out various aspects of GST.
Mondal, A. (2026). Goods and Services Tax: A Study with Special Reference to Kolkata City. International Journal of Advanced Research in Commerce, Management & Social Science, 09(02(II)), 77?80. 10.62823/IJARCMSS/9.2(II).8967
- Sinha, A.K. & Shrivastava, G. (2021). A conceptual study on current challenges and future prospects of GST in India. Vidyabharati International Interdisciplinary Research Journal, Volume 12 (2), June, 584-593.
- Deepaware, N. & Dwivedi, S. (2022). GST in India: Its impact on Indian economy, International Journal of Novel Research and Development, Volume 7, Issue 12, December, 338-344.
- Bhardwaj, S. (2025). GST 2.0 reforms and the Indian market: A study. International Education Scientific Research Journal, Volume 11, Issue 11, November, 15-19.
- Jaimol, M.T. & George, a. (2025). GST 2.0 : Charting a new trajectory for India’s indirect tax regime. The Academic – International Journal of Multidisciplinary Research, Volume 3, Issue 9, September, 186-196.
- Pushpa (2025). Towards a simplified tax regime : An analytical study of GST 2.0. Journal of legal Research and Juridical Sciences, Vol.5, Issue 1, September, 233-244.
- Govindasamy, R.& Srinidhi, G. (2025). GST 2.0 sector wise impact on India economy : An overview. International Journal of Humanities Social Science and Management, Volume 5, Issue 5, Sept. – Oct., 377-382.
- Ganesh, S.R. (2025). GST 2.0 in India: Sector-wise impact and economic transformation – study with special reference to select sectors. National Research Journal of Human Resource Management, Volume 12, Issue 2, July-December, 45-53.
- Uttamsagar, K. (2025). Next generation GST 2.0 in India: Structural reforms sectoral impact and socio-economic implications. Journal of Emerging Technologies and Innovative Research, Volume 12, Issue 10, October, 1381-1389.
- Ainapur, S. &Ainapur, J. (2025). Sectoral impact of GST implementation in India: Effects on growth, profitability and competitiveness across major industries. International Journal of Business and Management Invention, Volume 14, issue 5, May, 110-115.
- Sunil, S. &Devarajappa, S.(2025). A study on the effect of GST reforms 2.0 on the banking sector. The Academia-International Journal of Multidisciplinary Research, Volume 3, Special Issue1, September, 742-747.
- 11)Shanbhogue, G., Shivkumar, H.N. &Basavaraju, S. (2025). Influence of GST 2.0 on the consumption patterns of middle-income households : A study with special reference to Mysore city. International Journal on Science and Technology, Volume 16, Issue 4, October – December, 1-9.
- Pandey, S., Kunnatholy, S., Sharma, R., &Asapure, R. (2026). Goods and services tax (GST) and its impact on Indian businesses. International Journal of Innovative Research in Technology, Volume 12, Issue 8, January, 33-34.
