Abstract

Along with the vision of One Nation, One Tax, the implementation of GST was designed to enhance revenue collection. This paper examines whether indirect tax revenue increased for the eight North-Eastern states—Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya and Assam—after the introduction of GST and evaluates the tax effort or efficiency of these states. The study uses GST Network data for the pre-GST period from FY 2012-13 to 30 June 2017 and the post-GST period from 1 July 2017 to FY 2023-24. Variables include indirect tax revenue, year-on-year growth rate, indirect tax revenue as a percentage of GSDP and monthly compliance. The findings demonstrate that revenue collection increased following the enactment of GST and tax effort improved after the GST rollout.