Nearly 60% of consumption spends face 5% or lower GST

Tax category-wise share in average monthly per capita consumption expenditure in 2021–22 (in %)

Note: Author assigned GST rates to 123 items with available consumption spend data from the Centre for Monitoring Indian Economy (CMIE) Consumer Pyramids Household Survey.
Source: 'Is GST Regressive in India? Distribution of Tax Burden across Consumer Groups', EPW June 2024 (Sacchidananda Mukherjee)
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