International Science Community Association International Research Journal of Social Sciences 15 3 2026 07 14 Sectoral Impact of GST Reforms on MSMEs in India: A Pre-Post Analysis 30 34 EN Nadaf Ayisha 1 Basaveshwar Commerce College, Bagalkot, Karnataka, India Fernandes Evelyn Savia 1 Department of Sociology, Government College of Arts, Science & Commerce, Quepem– Goa, India Gaunkar Sayali Krishnanand 2 Department of Sociology, Government College of Arts, Science & Commerce, Quepem– Goa, India Dashwant Urmila P. 1 Yashwantrao Chavan School of Rural Development, Shivaji University, Kolhapur, Maharashtra, India Shukla Rashmi 1 Department of Geography, Acharya Narendra Dev Kisan P. G. College, Babhnan, Gonda, 271313, Uttar Pradesh, India Sale Saurabh M. 1 Department of Commerce, Dr. Babasaheb Ambedkar Marathwada University (BAMU), Chh. Sambhaji Nagar, Maharashtra, India H. Shobharani 1 Department of Commerce, PG Centre, Kuvempu University, Kadur, Karnataka, India G.M. Sumangala 2 KLE Society’s G H College, Haveri, Karnataka, India > Review Paper 2026 4 11 2026 07 14 One of the significant changes in the system of the Indian taxation was the introduction of the Goods and Services Tax (GST) in July 2017 as an idea of substituting several taxes with a single tax system, easing the taxes compliance, and enhancing the efficiency of the economy. Micro, Small and Medium Enterprises (MSMEs) are important in the Indian economy because they contribute well to the Gross Domestic Product (GDP), provide employment opportunities, export, and industrial production. Given the economic role of MSMEs, this paper discusses the effects of the GST reforms on the performance of the MSME sector. The research takes a pre- and post-GST analysis framework between 2012-13 and 2023-24. It is founded on secondary sources of data known to be trustworthy like the government sources like the Ministry of MSME, GST portal statistics, the Ministry of Statistics and Programme Implementation (MOSPI), and Economic Survey reports. The analysis uses the descriptive statistics, regression analysis, Pearson correlation, and independent sample t -tests to analyse the relationship between the GST reforms and the key performance indicators of the MSMEs. The results indicate that GST reforms does not show a statistically significant effect on the contribution of MSME to GDP; there is however an observable improvement in export performance, creation of jobs, and the industrial production in the post-GST period. Another indication of the study is a higher degree of formalization of enterprises based on the higher GST registrations that are believed to lead to better tax compliance and competitiveness of MSMEs in India. Copyright@ International Science Community Association