Rethinking Goods and Services Tax (GST) and Academic Research in India - Cureus

Cureus

Abstract The Goods and Services Tax (GST), introduced in India on July 1, 2017, was envisioned as a landmark reform to unify indirect taxation, enhance transparency, and reinforce fiscal federalism. While celebrated for its efficiency, its uniform application to research‑related activities has generated significant concern across academia, medicine, and public health. Conference registration fees…

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