Published Paper Details:

This research investigates the multifaceted impact of Goods and Services Tax (GST) on import and export trade dynamics. The study delves into the transformative effects of GST, examining streamlined documentation processes, harmonised taxation, and the pivotal role of Input Tax Credit. While the findings underscore numerous advantages such as enhanced efficiency and a competitive shift, challenges such as initial implementation hurdles and complexities for small businesses are also identified. The government's proactive adaptation of policies, emphasis on digital integration, and efforts towards global harmonisation emerge as critical factors in shaping the GST landscape. The research concludes with suggestions, including simplifying compliance, enhancing support for small businesses, and fostering digital literacy. As GST continues to evolve, a strategic and adaptive approach, coupled with stakeholder collaboration and education, is deemed essential for navigating the intricate dynamics of import and export trade within the GST regime.