International Science Community Association Research Journal of Management Sciences 15 3 2026 09 6 Impact of GST 2.0 on the Textile Industry in India: Evidence from Ministry of Textiles and CBIC‑GST Portal Data 36 40 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 Bedare Nikita 1 Department of PG Studies and Research in Commerce, Bagalkot University, Jamkhandi, Karnataka, India Daga Chetan B. 2 Department of Studies in Commerce, GFGC, Rabakavi Banahatti, Karnataka, India > Review Paper 2026 4 9 2026 09 6 The implementation of the Goods and Services Tax (GST) in 2017 represented a crucial step in the framework of India's indirect taxation system; however, the textile sector persisted in encountering fundamental discrepancies, including inverted duty structures and rate-induced distortions between the cotton and man-made fibre (MMF) segments. With the initiation of the Next-Generation GST (GST 2.0) reforms in the fiscal period of 2025–26, the Government undertook the rationalization of GST rates throughout the textile value chain, with particular emphasis on man-made fibres, yarns, fabrics, and ready-made garments, thereby aiming to diminish the incidence of input taxation and strengthen competitive dynamics. This article analyses the impact of GST 2.0 on India’s textile industry by drawing evidence from official notifications and data published by the Ministry of Textiles and the Central Board of Indirect Taxes and Customs (CBIC‑GST) portal. The study focuses on changes in GST‑rate structures, shifts in input‑tax burdens, formalization of the sector, and broader implications for domestic consumption, export competitiveness, and India’s goal of a USD 350 billion textile economy by 2030. Copyright@ International Science Community Association