International Science Community Association Research Journal of Management Sciences 15 2 2026 05 6 Equity vs Efficiency in GST: A Textile Sector Perspective 25 28 EN Madar Krishnappa 1 KRCES GGD ARTS, BMP Commerce and SVS Science College Bailhongal, Bailhongal, Karnataka, India Kabara Vijaykumar 1 Department of Commerce, Bhandari and Rathi College, Guledagudda, Bagalkot University, Jamakhandi, Karnataka, India Kumar M. Girish 2 Department of Commerce, Bhandari and Rathi College, Guledagudda, Bagalkot University, Jamakhandi, Karnataka, India Devarmani Virupakshi Patil 1 Department of Commerce, Bagalkot University, Jamkhandi - 587301, Karnataka, India and Department of Commerce, Government First Grade College Hukkeri,-591309, Karnataka, India Daga Chetan B 2 Department of Commerce, Government First Grade College, Rabakavi Banahatti-587314,, Karnataka, India Khawatakoppa Mahaveer 1 Department of Commerce, Government First Grade College, Rabakavi-Banahatti, Bagalkot, Karnataka, India Menghani Payal 1 Department of Management, RPL Maheshwari College, Indore, MP, India Baddi Vijayalaxmi 1 Government First Grade College, Yaragatti, Rani Channamma University, Belagavi, Karnataka, India > Review Paper 2026 4 1 2026 05 6 The implementation of the Goods and Services Tax (GST) in India represents a major fiscal reform aimed at enhancing economic efficiency through tax uniformity and the elimination of cascading effects. However, the reform has also raised concerns regarding equity, particularly in sectors characterized by structural dualism such as textiles. This paper examines the trade-off between equity and efficiency in the GST framework with specific reference to the textile sector. Using a conceptual and analytical approach based on secondary data, the study finds that while GST has significantly improved efficiency through supply chain integration, cost reduction, and formalization, it has simultaneously created disparities by imposing compliance burdens and excluding unorganized rural producers from key benefits such as input tax credit. The paper concludes that GST, in its current form, prioritizes efficiency over equity and suggests policy interventions to achieve a more balanced and inclusive tax regime. Copyright@ International Science Community Association