How the Pennies Drop

This paper delves into the trends of GST collections to evaluate the efficacy of the reform to generate revenue. Subsequently, an attempt is made to answer the questions – what drives revenue growth and whether the collections; collection efficiencies and buoyancy of collections are better under GST as compared to the pre-GST period. This is …

Reforming the Legal Metrology Regime

The Legal Metrology Act, 2009 (“2009 Act”) which establishes and enforces the standard of weights, measures and labels used in the commercial sector, has long been subjected to criticism for harsh punitive measures and complexity of its labeling regulations.

State Budgets in India: Observational Time Trend Analysis

State budgets reflect the state government’s social and economic priorities beyond the political rhetoric in the media. Analyzing time trends and the composition of the revenue, expenditure, and capital outlay can provide valuable insights into how these priorities have evolved for different states in the last thirty years.

Making India Self-Reliant

India needs an alternative and a self-reliant development model “with Indian characteristics.” The Indian model of growth and development should encourage trade liberalization, but safety nets should be in place to address displacement issues.

Fixing the GST Process: Five Years of Iterative Problem Solving

The paper, examines the topic from the perspective of process efficiency and the ability of the system to correct by responding to feedback loops. It delves into areas such as customer complaint rates, responsiveness of the Goods and Services Tax Network (GSTN), time taken for redressal, and the technological tools being used to improve interactions …

What is “Urban/Rural” India?

The issue of labeling settlements as “urban” and “rural” has important policy implications in India since the label determines the local governance structure (panchayat or urban local body) and the allocation of resources under government schemes. Policymakers often work on the faulty assumption that “rural” is a proxy for “poor” and accordingly spend greater resources …

Reversing the Gaze

India’s poor performance on certain development indicators has been a matter of hot debate in recent years. These debates often arise because some socio-economic indicators, as estimated by international agencies, seem to stagnate or even deteriorate despite a rise in per capita income in India. In this paper, we examine whether or not these estimates …

Enumeration of Legislative Powers in India

Enumeration of legislative powers in the seventh schedule of the Indian Constitution has been an important topic in the study of federalism in India. The success of a federation depends on several factors but the accuracy of power distribution is an important one.

The Need for Amending Indian Evidence Act, 1872

The Indian Evidence Act continues to serve as a stable foundation for resolving disputes and protecting rights, but it is also crucial to consider the need for modernization and the evolution of the legal system better to serve the needs of a rapidly changing society.

India on the move

An examination of volume and direction of internal trade in India. While there is an almost unanimous view of the benefits of trade – fueling economic growth, supporting a greater number of and better paying employment, raising living standards and enhancing the consumer surplus with affordable goods and services, contemporary research has primarily looked at …