Goods and Services Tax (GST) Acts, 2017
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Policy framework or directive — a strategic document setting direction, principles, and objectives for governance. Guides the design of schemes, legislation, and implementation strategies.
Summary
India's biggest indirect tax reform unifying over a dozen central and state taxes into a single nationwide tax. The 101st Constitutional Amendment and four GST Acts created a unified national market for goods and services.
Key Facts
TypeAct
SourceHistorical Record
PublishedSaturday, 1 July 2017
Affected Population1.4 billion citizens, 63 million MSMEs
Key Numbers
GDP: $3.9 trillion (2025 est.)
Fiscal deficit target: 4.4% of GDP
GST collection: Rs 1.87 lakh crore/month avg
20 million central + state government employees
Key Authorities
Key Stakeholders
Government Context
NDA IBJP-led NDA
LeftCentreRight
Amendment History
1 change recorded for this policy.
TypeSunday, 19 July 2026via historical
act