CONFERENCE SUB-THEMES

The conference will be organized around the following interconnected sub-themes, each addressing specific research questions and policy dimensions:

Sub-Theme 1

Evolution of Tax Structure and Fiscal Federalism in India

  • How has GST reformed India’s federal tax structure compared to the pre-GST regime?
  • What are the fiscal federalism implications of GST for centre-state revenue distribution?
  • How do next-generation reforms address revenue sustainability and fiscal resilience?
  • What lessons can emerging economies learn from India’s GST experience?
Sub-Theme 2

Consumer Behavior, Consumption Patterns, and Market Integration

  • How have GST reforms influenced consumer spending patterns across different income groups?
  • What are the implications of simplified tax rates for the consumption of essential versus luxury goods?
  • How have consumption patterns shifted in rural versus urban areas post-GST?
  • What role does digitalization play in shaping consumer behavior under the reformed GST?
Sub-Theme 3

Impact on MSMEs, Start-ups, and Entrepreneurship

  • How have GST reforms improved ease of doing business for MSMEs and start-ups?
  • What are the compliance burden and cost implications of GST for enterprises of different scales?
  • How can further GST reforms promote entrepreneurship and innovation?
  • What evidence exists on employment creation through MSME growth post-GST?
Sub-Theme 4

Rural and Urban Livelihoods, Employment, and Social Protection

  • What is the impact of GST reforms on employment in the formal and informal sectors?
  • How do GST reforms affect rural livelihood activities and agricultural value chains?
  • What are the social protection implications of increased formalization due to GST?
  • How can GST design promote inclusive growth and reduce spatial inequality?
Sub-Theme 5

Legal, Regulatory, and Judicial Perspectives on GST

  • What are the legal frameworks governing GST implementation and compliance?
  • How have courts interpreted and adjudicated GST-related disputes?
  • What institutional strengthening is required for effective GST administration?
  • What are emerging legal challenges in implementing next-generation GST reforms?
Sub-Theme 6

Regional Dimensions, Local Industries, and Revenue Implications

  • How do GST reforms impact regional economic disparities and development trajectories?
  • What are the revenue implications of GST for different states and union territories?
  • How do GST reforms affect state-specific industries and comparative advantages?
  • What regional policy adaptations are necessary for equitable implementation?
Sub-Theme 7

Sectoral Analysis - Growth Potential and Competitiveness

  • How do GST reforms enhance competitiveness in agriculture, manufacturing, and services sectors?
  • What is the impact of tax rationalization on E-commerce, insurance, and healthcare sectors?
  • How do GST reforms affect real estate, tourism, and hospitality industries?
  • What sectoral policies can maximize GST’s transformative potential?
Sub-Theme 8

Digitalization, Compliance, and Ease of Doing Business

  • How do technological innovations enhance GST compliance and tax administration?
  • What is the impact of digitalization on informal economy formalization?
  • How can GST systems be simplified through technology integration?
  • What are best practices in using AI, blockchain, and data analytics for GST administration?
Sub-Theme 9

Socio-Cultural Impact and Welfare Dimensions

  • How do GST reforms affect household welfare and living standards?
  • What are the cultural and social dimensions of tax system reforms?
  • How can GST be designed to promote social inclusion and equity?
  • What role can social protection systems play in mitigating adverse impacts?
Sub-Theme 10

Revenue and Fiscal Policy Implications

  • What are the revenue implications of next-generation GST reforms?
  • How do GST reforms contribute to fiscal sustainability and macro-economic stability?
  • What fiscal policies complement and enhance GST effectiveness?
  • How can governments optimize revenue while maintaining growth objectives?
0 Jan 2026

Abstract Submission Deadline

0 Jan 2026

Call for full Paper Submission

0 Feb 2026

Full Paper Submission Deadline

0 Feb 2026

Acceptance Intimation

0 Mar 2026

Registration Last Date

Templates for Abstract/Full Length Paper Submission