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Goods and Services Tax (GST) Acts, 2017

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Central or state Act — primary legislation passed by the legislature. Carries binding force and shapes the rules under which citizens, institutions, and markets operate.

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

Centre-Right

LeftCentreRight

Amendment History

2 changes recorded for this policy.

TypeSunday, 19 July 2026via historical

~~policy~~

act

SectorsTuesday, 11 August 2026via historical

~~Finance & Economy, Governance & Reform~~

Finance & Economy, Governance & Reform, Trade & Commerce

Explore Sectors

Finance & Economy671 tracked→Governance & Reform175 tracked→Trade & Commerce145 tracked→

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