Recent Developments In Goods And Services Tax Law In India: A Jurisprudential Analysis
- IJLLR Journal
- Jun 21
- 1 min read
Bennet Tom, Assistant Professor, Bharata Mata School of Legal Studies, Aluva, Kerala, India.
ABSTRACT
The Goods and Services Tax (GST), enacted in India in 2017, represents a seminal reform in the nation’s indirect taxation jurisprudence, aiming to unify disparate tax regimes and foster a seamless national market. This article undertakes a comprehensive doctrinal analysis of recent developments in GST law, examining its constitutional moorings, statutory framework, judicial interpretations, and emergent challenges. It explores key legislative amendments, such as e-invoicing mandates and rate rationalization, alongside judicial pronouncements clarifying contentious provisions. By juxtaposing India’s GST regime with global indirect tax frameworks, the article elucidates opportunities for harmonization and reform. The discourse underscores the imperative for cogent statutory provisions and robust adjudicatory mechanisms to navigate the complexities of digital taxation and ensure fiscal compliance.
Keywords: Goods and Services Tax, Taxation Law, India, Constitutional Framework, Judicial Interpretations, Digital Taxation, Compliance Challenges.
