International E-publication: Publish Projects, Dissertation, Theses, Books, Souvenir, Conference Proceeding with ISBN. 

GST 2.0 and the Indian Textile Sector: Analysing Tax Reforms and Industry Competitiveness

Author Affiliations

  • 1Department of Commerce, B.V.V.S, Shri S. R. Kanthi Arts, Commerce and Science College Mudhol, Bagalkote, Karnataka-587313, India

Res. J. Management Sci., Volume 15, Issue (3), Pages 30-35, September,6 (2026)

Abstract

Goods and Services Tax (GST) represents a significant milestone in the history of the Indian tax system. It has positively impacted the government by strengthening revenue collection and has broader implications for the country’s economic development. The textile industry, being a crucial sector of India’s economy, is also influenced by such tax reforms. In this context, the introduction of GST 2.0 plays an important role in shaping the growth and competitiveness of the textile industry. This paper, based on secondary data, analyses the effects of GST 2.0 on India’s textile sector. The study found that GST 2.0 has a predominantly mixed (Positive and Negative) impact on the Indian textile industry. The findings provide valuable insights for policymakers, industry stakeholders, and researchers on optimizing the benefits of GST reforms to promote sustained growth in the textile sector.

References

  1. Joseph, K. J., & Kumary, L. A. (2023)., India’s GST paradigm and the trajectory of fiscal federalism: An analysis with special reference to Kerala., The Indian Economic Journal, 71(1), 187-203.
  2. Gupta, U. (2018)., An impact of GST on Textile industry in India., Int. J. Trend Sci. Res. Dev., 2, 1634-1639.
  3. Yadav, P., Ranjan, R., & Mehta, K. (2022)., Impact of GST on Textile Industries: A Case Study of Raymond’s Ltd. with Special Reference to Pre and Post GST Implementation., Journal of Business Management andinformation Systems, 11-15, 9(2).
  4. Rajan Maidan, D. G. (2019)., Role of GST in the Indian Textile Sector: A Case Study., International Journal for Research Publication and Semihnar, 125-135.
  5. Chakraborty, S. (2018)., A study on impact of Goods and Services Tax on Indian textile industry., Research Review International Journal of Multidisciplinary, 3(11), 86-91. 5.
  6. Shilpa K P, D. U. (2025)., Impact of GST on Rural Textile Industries In India: A Descriptive Analysis., International Journal of Management, 16(3), 383-397.
  7. Vivek Tailor D. S. (2022)., Impact of GST(Taxation System) on Textile Industry, A Study of BBN Region of Himachal Pradesh., Journal of Emerging Technologies and Innovative Research, 9(11), 202-214.
  8. Press Information Bureau (2025)., GST 2.0: Fueling India’s commerce with simpler, smarter taxation., Government of India.
  9. Press Information Bureau (2025).
  10. 350 billion by 2030: Govt., Government of India.
  11. Press Information Bureau (2025)., Factsheet: GST 2.0 and its impact on textiles sector., Government of India.
  12. Logic ERP (2025)., India’s textile industry entering a new era with GST 2.0., Logic ERP Blog.
  13. Investment Guru India (2025).
  14. 350 billion by 2030., Investment Guru India.
  15. Press Information Bureau (2025)., The Goods and Services Tax (GST) reform and its fiber-neutral ecosystem., PIB Blogs.
  16. Daily Excelsior (2025)., GST 2.0: The thread of change weaving India’s textile dreams into reality.,
  17. Tax Guru (2025)., Impact of rate rationalization under GST 2.0 regime on textile sector.,
  18. Unicommerce. (2025)., GST 2 reforms India: E-commerce guide.,