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What is GST Rate Changes about?

This research paper examines the effects of Goods and Services Tax (GST) changes on the banking sector, focusing on how these changes impact bank revenues, costs, customer behavior, and credit demand. It proposes a conceptual framework and empirical strategies to quantify these effects, while addressing key research questions related to financial stability and compliance costs. The paper also offers policy recommendations for tax authorities and banks to minimize disruptions and enhance financial inclusion.

Author

sudarshan

Language

EN