GST in India an Australia-A Comparison

Geoffrey A. Tickell

Articles 31th Edition of DTR Apr 2019 – Sep 2019

GST in India an Australia-A Comparison

Authors

GE

Geoffrey A. Tickell

Professor, Indiana University of Pennsylvania, USA

11 Views

5 Downloads

Published 2026-04-04

Abstract

This paper discusses the Goods and Services Tax (GST) that became effective in India on July 1, 2017. Itis notable that, unlike most nations with a GST, India has five (was six) distinct tax rates on products and a dual-tax regime. This paper provides a background to the political process undertaken to implement the GST in India. It also compares India's GST with Australia's GST; a tax introduced in Australia on July 1, 2000, also after considerable political persuasion and deal making. Unlike India, Australia has only one GST rate, that of 10%. This paper argues that India's GST is currently too complex and that simplification, similar to Australia's, is needed for acceptance by its population

References

i. ABC. (2015). GST hike would raise $130b - Modelling shows. Retrieved from
https://www.abc.net.au/news/2015-11-02/gst-hike-would-raise130bmodelling-shows/6903782
ii. Adhana, D. K. (2015). Goods and services tax (GST): A panacea for Indian
economy. International Journal of Engineering and Management Research, 5(4),
332-338.
iii. Ahmad, E., & Poddar, S. (2009). GST reforms and intergovernmental
considerations in India. Asia Research Centre Working Paper 26, 1-42. ATO.
(2018). Registering for GST.Retrieved from
https://www.ato.gov.au/Business/GST/Registering-for-GST/
iv. Australian Government. (2012). GST distribution review - interim report.
Retrieved
fromhttp://www.gstdistributionreview.gov.au/content/Content.aspx?doc=repo
rts/interimmarch2012/Chapter8.htm
v. Bedi, B., & Sharma, K. (2017). Moving to goods and service tax in India: Impact
on India’s growth. International Journal of Engineering Research & Management
Technology, 4(3), 120-128.
vi. Benns, M. (2014). ATO cracks down on blackmarket which is costing taxpayers
22B a year. Retrieved from https://www.dailytelegraph.com.au/
news/nsw/ato-cracks-down-on-black-market-which-is-costing-taxpayers-22ba-year/news-story/a872e58e75ace4e380c0ffda9356d826
vii. Beri, Y. (2011). Problems and prospects of goods and services tax (GST) in India.
Economic Affairs, 56(4), 353-357.
viii. Blount, S. (2000). Public opinion and tax aversion in Australia. Journal of
Sociology, 36 (3), 275-290.
ix. Bolton, T., & Dollery, B. (2005). An empirical note on the comparative
macroeconomic effects of the GST in Australia, Canada and New Zealand. The
Economic Society of Australia, 24 (1), 50-60.
x. BQ Desk. (2018). Indias GST among the most complex, has the second highest
tax rate. Retrieved from https://www.bloombergquint.com
/gst/2018/03/15/indias-gst-among-the-most-complex-has-the-highest-tax-rate
xi. BQ Desk. (2017). Taxrates before and after GST, retrieved from
https://www.bloombergquint.com/gst/tax-rates-before-and-aftergst#gs.F=33qT8.
xii. Crosby, L. (2000). The Liberal Party. In M. Simms & J. Warhurst (Eds.), Howard’s
Agenda: The 1998 Australian Election (pp. 64-70). St. Lucia, Queensland:
University Press.
xiii. Daru, M.U. (2016). Acritical appraisal of GST in India. International Journal of
Research in IT & Management, 6 (5), 109-114.
xiv. Dash, A. (2017). Positive and negative impact of GST on Indian Economy.
International Journal of Management and Appplied Science, 3(5), 158-160.
xv. Debnath, P (2016). Implemenation of goods and services tax (GST) in India and
its control over tax collection. Journal of Commerce & Trade, XI(1), 28-35.
xvi. Eccleston, R. (2013). The tax reform agenda in Australia. Australian Journal of
Public Administration, 72 (2), 103-113.
xvii. _Economou, N., & Ghazarian, Z. (2008, 6-9 July 2008). Vale the Australian
Democrats: Organisational failure and electoral decline. Paper presented at the
Australian Political Studies Association Conference, Hilton Hotel, Brisbane.
xviii. _Economou, N., & Ghazarian, Z. (2008, 6-9 July 2008). Vale the Australian
Democrats: Organisational failure and electoral decline. Paper presented at the
Australian Political Studies Association Conference, Hilton Hotel, Brisbane.
xix. Garg, G. (2014). Basic concepts and features of goods and service tax in India.
International Journal of Scientific Research and Management, 2 (2), 542- 549.
xx. Garg, Y., & Gupta, J. (2017). An exploratory study on evolution & implementation
of GST in India. Paper presented at the 3rd International Conference on
innovative trends in Science, Engineering and Management, New Delhi.
xxi. Govind, S. P. (2011). Goods and services tax: Will the proposed indirect tax
reform change business and tax dynamics in India? NUJS Law Review,
OctoberDecember.
xxii. Gowda, M.R.,N, M., Ravi, M.V., & Kumar, N. Issues and challenges in the
implemation of goods and services tax (GST) in India.
xxiii. Groenewegan, P. (1983). Australian Wholesale Tax in Perspective, Australian
Tax Research Foundation.
xxiv. Gupta, N. (2014). Goods and Services Tax: It’s Impact on the Indian Economy.
International Research Journal of Commerce Arts and Science, 5(3), 126-133.
xxv. Gupta, S., Sarita, Singh Munindra, K., Komal, & Kumawat, C. H. (2017). Good and
Service Tax: An international comparative analysis. International Journal of
Research in Finance and Marketing, 7(5), 29-38.
xxvi. Kour, M., Chaudhary, K., Singh, S., & Kaur, B. (2016). A study on impact of GST
after its implementation. International Journal of Innovative Studies in Sociology
andHumanities, 1(2), 17-24.
xxvii. Kumar, V.(2016). GST - Aboon orabane for India. International Journal for
Innovative Research in Multidisciplinary Field, 2(9), 315-319.
xxviii. Kumar, V.(2016). GST: Positive and negative effects on common manin India.
Journal of Commerce and Trade, X1 (2), 113-117.
xxix. Lourdunathan, EF, & Xavier, P. (2017). A study on implementation of goods and
services tax (GST) in India: Prospects and challenges. International Journal of
Applied Research, 3(1), 626-629.
xxx. Matheen, A., Kumar, K. S.S., Hina, Q. U., & Sharmila, V. (2017). Impact of GST on
Indian Financial System. International Journal of Scientific Research in Science
and Technology, 3(8), 1152-1156.
xxxi. Nath, B. (2017). Goods and services tax: A milestone in Indian economy.
International Journal of Applied Research, 3 (3), 699-702.
xxxii. Palkesh, A. (2016). How will GST introduced by Government of India lead to
curbing of black money in India? Retrieved from https://www.quora.com/Howwill-GST-introduced-by-Government-of-India-lead-to-curbing-of-black-moneyin-India
xxxiii. Rao, R. K., & Chakraborty, P. (2010). Goods and Services Tax in India: An
Assessment of the Base. Economic Political Weekly, 45(1), 49-54.
xxxiv. Rizwana, H. (2016). GST and Indian economy. International Academic Journal of
Economics, 3(9), 1-6.
xxxv. Rupa, R. (2017). GST in India: An overview. International Education & Research
Journal (IERJ), 3 (2), 88-89.
xxxvi. Sankar, R. (2017). GST: Impact and implications on various industries in Indian
Economy. Journal of Internet Banking and Commerce.
xxxvii. Sehrawat, M., & Dhanda, U. (2015). GST in India: A key tax reform. International
Journal of Research, 3 (12), 133-141.
xxxviii. The World Bank. (2018). India development update: Continue domestic reforms
and encourage investments. Retrieved from
http://www.worldbank.org/content/dam/Worldbank/document/SAR/india/in
-report-india-development-update-october-2013.pdf
xxxix. Victoria, P.O. (2000). Inquiry into the Impact of the Goods and Services Tax on
Small and Medium Sized Businesses inVictoria. Retrieved from
xl. https://www.parliament.vic.gov.au/archive/edic/inquiries/GST/ReportOne.ht
mWeight, D. (2014). Commonwealth payments to the states. Retrieved from
https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parlia
mentary_Library/pubs/rp/BudgetReview201314/ ComPayments

Download

download PDF

How to Cite

Geoffrey A. Tickell . (2026). GST in India an Australia-A Comparison. DIAS Technology Review, 16(1).

About This Journal

DIA

DIAS Technology Review

Published by Journalskart

ISSN 0972-9658

✓ Citation copied to clipboard

[1] i. ABC. (2015). GST hike would raise $130b - Modelling shows. Retrieved from

[2] https://www.abc.net.au/news/2015-11-02/gst-hike-would-raise130bmodelling-shows/6903782

[3] ii. Adhana, D. K. (2015). Goods and services tax (GST): A panacea for Indian

[4] economy. International Journal of Engineering and Management Research, 5(4),

[5] 332-338.

[6] iii. Ahmad, E., & Poddar, S. (2009). GST reforms and intergovernmental

[7] considerations in India. Asia Research Centre Working Paper 26, 1-42. ATO.

[8] (2018). Registering for GST.Retrieved from

[9] https://www.ato.gov.au/Business/GST/Registering-for-GST/

[10] iv. Australian Government. (2012). GST distribution review - interim report.

[11] Retrieved

[12] fromhttp://www.gstdistributionreview.gov.au/content/Content.aspx?doc=repo

[13] rts/interimmarch2012/Chapter8.htm

[14] v. Bedi, B., & Sharma, K. (2017). Moving to goods and service tax in India: Impact

[15] on India’s growth. International Journal of Engineering Research & Management

[16] Technology, 4(3), 120-128.

[17] vi. Benns, M. (2014). ATO cracks down on blackmarket which is costing taxpayers

[18] 22B a year. Retrieved from https://www.dailytelegraph.com.au/

[19] news/nsw/ato-cracks-down-on-black-market-which-is-costing-taxpayers-22ba-year/news-story/a872e58e75ace4e380c0ffda9356d826

[20] vii. Beri, Y. (2011). Problems and prospects of goods and services tax (GST) in India.

[21] Economic Affairs, 56(4), 353-357.

[22] viii. Blount, S. (2000). Public opinion and tax aversion in Australia. Journal of

[23] Sociology, 36 (3), 275-290.

[24] ix. Bolton, T., & Dollery, B. (2005). An empirical note on the comparative

[25] macroeconomic effects of the GST in Australia, Canada and New Zealand. The

[26] Economic Society of Australia, 24 (1), 50-60.

[27] x. BQ Desk. (2018). Indias GST among the most complex, has the second highest

[28] tax rate. Retrieved from https://www.bloombergquint.com

[29] /gst/2018/03/15/indias-gst-among-the-most-complex-has-the-highest-tax-rate

[30] xi. BQ Desk. (2017). Taxrates before and after GST, retrieved from

[31] https://www.bloombergquint.com/gst/tax-rates-before-and-aftergst#gs.F=33qT8.

[32] xii. Crosby, L. (2000). The Liberal Party. In M. Simms & J. Warhurst (Eds.), Howard’s

[33] Agenda: The 1998 Australian Election (pp. 64-70). St. Lucia, Queensland:

[34] University Press.

[35] xiii. Daru, M.U. (2016). Acritical appraisal of GST in India. International Journal of

[36] Research in IT & Management, 6 (5), 109-114.

[37] xiv. Dash, A. (2017). Positive and negative impact of GST on Indian Economy.

[38] International Journal of Management and Appplied Science, 3(5), 158-160.

[39] xv. Debnath, P (2016). Implemenation of goods and services tax (GST) in India and

[40] its control over tax collection. Journal of Commerce & Trade, XI(1), 28-35.

[41] xvi. Eccleston, R. (2013). The tax reform agenda in Australia. Australian Journal of

[42] Public Administration, 72 (2), 103-113.

[43] xvii. _Economou, N., & Ghazarian, Z. (2008, 6-9 July 2008). Vale the Australian

[44] Democrats: Organisational failure and electoral decline. Paper presented at the

[45] Australian Political Studies Association Conference, Hilton Hotel, Brisbane.

[46] xviii. _Economou, N., & Ghazarian, Z. (2008, 6-9 July 2008). Vale the Australian

[47] Democrats: Organisational failure and electoral decline. Paper presented at the

[48] Australian Political Studies Association Conference, Hilton Hotel, Brisbane.

[49] xix. Garg, G. (2014). Basic concepts and features of goods and service tax in India.

[50] International Journal of Scientific Research and Management, 2 (2), 542- 549.

[51] xx. Garg, Y., & Gupta, J. (2017). An exploratory study on evolution & implementation

[52] of GST in India. Paper presented at the 3rd International Conference on

[53] innovative trends in Science, Engineering and Management, New Delhi.

[54] xxi. Govind, S. P. (2011). Goods and services tax: Will the proposed indirect tax

[55] reform change business and tax dynamics in India? NUJS Law Review,

[56] OctoberDecember.

[57] xxii. Gowda, M.R.,N, M., Ravi, M.V., & Kumar, N. Issues and challenges in the

[58] implemation of goods and services tax (GST) in India.

[59] xxiii. Groenewegan, P. (1983). Australian Wholesale Tax in Perspective, Australian

[60] Tax Research Foundation.

[61] xxiv. Gupta, N. (2014). Goods and Services Tax: It’s Impact on the Indian Economy.

[62] International Research Journal of Commerce Arts and Science, 5(3), 126-133.

[63] xxv. Gupta, S., Sarita, Singh Munindra, K., Komal, & Kumawat, C. H. (2017). Good and

[64] Service Tax: An international comparative analysis. International Journal of

[65] Research in Finance and Marketing, 7(5), 29-38.

[66] xxvi. Kour, M., Chaudhary, K., Singh, S., & Kaur, B. (2016). A study on impact of GST

[67] after its implementation. International Journal of Innovative Studies in Sociology

[68] andHumanities, 1(2), 17-24.

[69] xxvii. Kumar, V.(2016). GST - Aboon orabane for India. International Journal for

[70] Innovative Research in Multidisciplinary Field, 2(9), 315-319.

[71] xxviii. Kumar, V.(2016). GST: Positive and negative effects on common manin India.

[72] Journal of Commerce and Trade, X1 (2), 113-117.

[73] xxix. Lourdunathan, EF, & Xavier, P. (2017). A study on implementation of goods and

[74] services tax (GST) in India: Prospects and challenges. International Journal of

[75] Applied Research, 3(1), 626-629.

[76] xxx. Matheen, A., Kumar, K. S.S., Hina, Q. U., & Sharmila, V. (2017). Impact of GST on

[77] Indian Financial System. International Journal of Scientific Research in Science

[78] and Technology, 3(8), 1152-1156.

[79] xxxi. Nath, B. (2017). Goods and services tax: A milestone in Indian economy.

[80] International Journal of Applied Research, 3 (3), 699-702.

[81] xxxii. Palkesh, A. (2016). How will GST introduced by Government of India lead to

[82] curbing of black money in India? Retrieved from https://www.quora.com/Howwill-GST-introduced-by-Government-of-India-lead-to-curbing-of-black-moneyin-India

[83] xxxiii. Rao, R. K., & Chakraborty, P. (2010). Goods and Services Tax in India: An

[84] Assessment of the Base. Economic Political Weekly, 45(1), 49-54.

[85] xxxiv. Rizwana, H. (2016). GST and Indian economy. International Academic Journal of

[86] Economics, 3(9), 1-6.

[87] xxxv. Rupa, R. (2017). GST in India: An overview. International Education & Research

[88] Journal (IERJ), 3 (2), 88-89.

[89] xxxvi. Sankar, R. (2017). GST: Impact and implications on various industries in Indian

[90] Economy. Journal of Internet Banking and Commerce.

[91] xxxvii. Sehrawat, M., & Dhanda, U. (2015). GST in India: A key tax reform. International

[92] Journal of Research, 3 (12), 133-141.

[93] xxxviii. The World Bank. (2018). India development update: Continue domestic reforms

[94] and encourage investments. Retrieved from

[95] http://www.worldbank.org/content/dam/Worldbank/document/SAR/india/in

[96] -report-india-development-update-october-2013.pdf

[97] xxxix. Victoria, P.O. (2000). Inquiry into the Impact of the Goods and Services Tax on

[98] Small and Medium Sized Businesses inVictoria. Retrieved from

[99] xl. https://www.parliament.vic.gov.au/archive/edic/inquiries/GST/ReportOne.ht

[100] mWeight, D. (2014). Commonwealth payments to the states. Retrieved from

[101] https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parlia

[102] mentary_Library/pubs/rp/BudgetReview201314/ ComPayments