Anuj Yadav, Xavier's Law School, St. Xavier's University Kolkata Harsh Vardhan Singh, Himachal Pradesh National Law University ABSTRACT The Goods and Services Tax (GST) was implemented in India on July 1, 2017, marking a significant tax reform designed to unify the indirect taxation framework, eradicate cascading taxes, and sister a smooth national market. In recent years, the government has adjusted GST rates on various goods and services, sparking considerable debate about its effects on...