Call for Papers
ICSSR-Sponsored National Conference
GST Reforms: Transforming India’s Economic Landscape
14 April 2026
Organised by
Department of Humanities and Social Sciences
Indian Institute of Technology Jammu, Jammu
About the conference
The implementation of the Goods and Services Tax (GST) on 1 July 2017 marked a transformative milestone in India’s fiscal history. Conceived under the principle of “One Nation, One Tax,” GST sought to unify India’s fragmented indirect tax system, eliminate cascading taxation, and create a seamless national market.
Over the years, GST has evolved through structural reforms, technological integration, and policy recalibrations. The recent rationalisation of tax slabs—moving toward a simplified rate structure centred primarily on 5 percent (merit rate) and 18 percent (standard rate), effective 22 September 2025—represents a significant step toward enhancing transparency, compliance, and efficiency. The Input Tax Credit (ITC) mechanism has strengthened value-chain neutrality, while the Composition Scheme has reduced compliance burdens for small enterprises with turnover up to ₹1.5 crore.
Given the central role of GST in shaping India’s economic governance, industrial competitiveness, and fiscal federalism, this ICSSR-sponsored national conference aims to bring together scholars, policymakers, practitioners, and researchers to critically examine the multifaceted impact of GST reforms. The conference will particularly focus on implications for the MSME sector, entrepreneurship, rural and urban livelihoods, and future reform trajectories.
Conference Themes
Submissions may address (but are not limited to) the following broad themes:
- GST and the MSME Sector
- Compliance costs and formalisation
- Credit access and working capital dynamics
- Digital integration and tax administration
- Entrepreneurship and the Startup Ecosystem: Role of GST
- Business climate and ease of doing business
- Innovation, competitiveness, and supply-chain integration
- Sectoral case studies
- Impact of GST on Rural and Urban Livelihoods
- Employment and income effects
- Informal-to-formal transition
- Regional disparities
- Fiscal Federalism in the GST Era: Navigating Revenue Dynamics
- Centre–State fiscal relations
- Revenue buoyancy and tax rationalisation
- Inter-state trade and market integration
- Reimagining GST: The Road Ahead
- Rate rationalisation and structural reforms
- Digital governance and GSTN reforms
- International comparisons and policy lessons
Submission Guidelines
- Abstract Submission:
Authors are requested to submit a long abstract of approximately 400 words by 20 March 2026 to: hardeep.singh@iitjammu.ac.in - Notification of Acceptance: 25 March 2026
- Full Paper Submission
Accepted authors must submit the full paper by 31 March 2026.- Length: 6,000–8,000 words (including references)
- Must include a 200-word abstract
All submissions should be original and unpublished work.
Venue
The Conference will be conducted in offline mode at the Indian Institute of Technology Jammu.
Important Dates
- Conference Date: 14 April 2026
- Abstract Deadline: 20 March 2026
- Acceptance Notification: 25 March 2026
- Full Paper Deadline: 31 March 2026
Logistics and Participation
- Conference Fee: No registration fee.
- Accommodation & Travel Support:
- Selected presenters will be provided with accommodation and local hospitality
- Limited presenters may get reimbursement of AC Three-Tier train fare, subject to ICSSR norms.
Eligibility
Early-career researchers, PhD scholars, faculty members, policymakers, and independent researchers and practitioners are encouraged to apply.
Conference Organisers
Coordinator: Dr. Hardeep Singh, Assistant Professor, Department of Humanities and Social Sciences, Indian Institute of Technology Jammu, Jammu
Co-Coordinator: Prof. Meenakshi Rajeev, Professor of Economics, Professor, Department of Humanities and Social Sciences, Indian Institute of Technology Jammu, Jammu