Journal Press India^®

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The present research is focusing on the SWOC or strength, weakness, opportunities and challenges of GST from its provenance stage to present situation. Previous research had demonstrated its strength, weakness, opportunities and challenges. However, these prior studies do not delineate the inner aspects of GST. This gap in the existing research should be adequately addressed to enhance the depth and scope of future research. So, this paper sheds light on SWOC analysis of GST by tearing the sting and check of GST. The present study is theoretical and empirical in nature.  This paper is a technical document based on practical experience from various stakeholders involved in GST and various secondary sources such as Government reports, Case studies of Supreme Court and high courts, etc. are also amalgamated.

Keywords

Good and Service Tax; SWOC Analysis; Fiscal Federalism

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