International Science Community Association Research Journal of Management Sciences 15 3 2026 09 6 GST 2.0 and the Indian Textile Sector: Analysing Tax Reforms and Industry Competitiveness 30 35 EN Kore Lakappa 1 Department of Commerce, Govt. First Grade College, Hunnur, Karnataka, India Sannaki Amita S. 2 Department of Commerce, Govt. First Grade College, Savalagi, Karnataka, India Dmello Abigail 1 Department of Commerce, VIVA College of Arts, Commerce and Science, Virar (W), Palghar, Maharashtra, India. Katle Varada 1 VIVA College of Arts, Commerce and Science, Maharashtra, India . Usha 1 Department of Studies in Commerce, Davangere University, Davangere, Karnataka, India G.C. Ashwini 2 Department of Studies in Commerce, Davangere University, Davangere, Karnataka, India Chubachi Mahantesh K. 3 Department of Studies in Commerce, Davangere University, Davangere, Karnataka, India Sirohi Gajendra 1 Acropolis Institute of Management studies and Research, Indore, MP, India Kadur Ajjappa 1 Department of Commerce, B.V.V.S, Shri S. R. Kanthi Arts, Commerce and Science College Mudhol, Bagalkote, Karnataka-587313, India > Review Paper 2026 4 5 2026 09 6 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. Copyright@ International Science Community Association