Categories: Economy

The Rising GST Collection

GST(Goods and Services Tax) collection for the month of July 2022 is Rs. 1.49 lakh crore, the second highest ever since the rollout of this indirect tax regime. Now, the average monthly Gross-GST collection for the first four months(Apr-July) of the financial year 2022-23 has been Rs. 1.5 lakh crore.

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The increase in GST collection is because of the following reasons:

1)The post-covid Economic Recovery (more demand more consumption)
2) Higher domestic Inflation (GST is an Ad-Valorem tax, so higher price leads to higher collection)
3) Higher imports (IGST is levied on value of imports. The imports increased in value terms because of higher global commodity prices and higher demand)
4) Greater enforcement actions against anti-evasion activities
5) Increase in GST rates on certain items in the month of July(the GST Council in its previous meeting decided to impose 5% GST on single packages of food items like cereals, pulses, and flour weighing up to 25kg (or 25 litre) as these will be considered as ‘prepackaged and labelled’)

All of the above factors have led to an increase in ‘Buoyancy in GST’.

What Is Tax-Buoyancy:

Tax buoyancy is an indicator to measure efficiency and responsiveness of revenue mobilization in response to growth in GDP.

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Piyush Shukla

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