Mukherjee, Sacchidananda <br/><br/>
Is GST Regressive in India?: Distribution of Tax Burden across Consumer Groups 

 -  Economic and Political Weekly  2024 
 - 103-111 
<br/><br/> The distributional impact of  goods and services tax across different consumer groups in India is estimated for 2021 22 for various tax rates. Multiple rate structures and fixation of GST rates based on product specification make it difficult to assign a specific rate or estimate the effective rate across items. The Centre for Monitoring Indian Economy's Consumer Pyramids Household Survey for 2021 22 is used to explore the all-India average monthly per capita consumption expenditure for 123 items across nine tax categories. The share of each tax category in aggregate average monthly per capita consumption across fractile classes is estimated for both rural and urban areas. 
<br/><br/><label>Subjects--Topical Terms: </label><br/> Goods and Services Tax (GST)<br/> Per Capita Consumption<br/> Tax Rates<br/>Value Added Tax (VAT)