GST Reforms 2025 and The New Tax Regime in India: Towards Simplified Taxation or Added Complexity
Tejnarayan Thakur & Aribam Debala Devi · Journal of Economics, Management and Trade · 2025
The reform of the Indian 2025 GST 2.0, which comes into effect on 22 September is a total redesign of the indirect taxation framework. Some of the major aspects involve the narrowing down of the current structure of multi-rate to a binary of 5% and 18% and a 40% surcharge on luxu...
Open access
Research Article
10.9734/jemt/2025/v31i121375