@Research Paper
<#LINE#>Impact of Goods and Services tax on Micro, Small and Medium enterprises in Karnatka, India<#LINE#>Krishnappa @Madar <#LINE#>1-5<#LINE#>1.ISCA-RJMS-2026-013.pdf<#LINE#>KRCES GGD ARTS, BMP Commerce and SVS Science College Bailhongal, Bailhongal, Karnataka, India<#LINE#>5/4/2026<#LINE#>18/4/2026<#LINE#>The introduction of the Goods and Services Tax (GST) was aimed at establishing a unified and efficient indirect tax system in India; however, its impact on decentralized rural production systems remains inadequately examined. This study investigates the effect of GST on cost structures, pricing behaviour, and profitability of micro, small, and medium enterprises (MSMEs) in the rural textile sector of Karnataka. The findings reveal a significant “pincer effect,” wherein rising input costs and rigid market conditions have led to a decline in net profit margins from 12.80% to 10.15%, indicating that these enterprises function as “price takers” and are unable to shift tax burdens onto consumers. The study also highlights a substantial digital divide, where lower educational attainment and limited digital literacy increase compliance complexity and administrative costs. Furthermore, delays in Input Tax Credit (ITC) refunds contribute to persistent liquidity constraints, compelling enterprises to rely on high-interest informal credit sources. Although recent GST rationalization measures have attempted to address structural inefficiencies, their effectiveness at the grassroots level remains limited. The study concludes that while GST has enhanced formalization, it has simultaneously imposed operational challenges on rural MSMEs, thereby necessitating targeted policy interventions focusing on simplified compliance mechanisms, faster refund processes, and digital capacity enhancement for sustainable and inclusive growth.<#LINE#>Aggarwal, S., & Narayanan, K. (2023).@The compliance paradox: Formalization and scale-adjustment in India’s MSME sector post-GST.@Journal of Small Business and Enterprise Development, 30(4), 512–529.@No$Bansal, R., Mehta, P., & Tiwari, S. (2024).@Liquidity traps and the working capital cycle: A post-implementation review of GST in rural textile clusters.@Indian Journal of Finance, 18(2), 45–58.@No$Government of Karnataka. (2025).@Economic Survey of Karnataka 2024–25.@Finance Department, Bengaluru.@No$Hiremath, S. B., & Patil, M. R. (2025).@Digital literacy as a socio-economic determinant of industrial survival: A study of Ilkal saree clusters.@Karnataka Journal of Agricultural Sciences, 38(1), 112–119.@No$Jagetia, P. (2020).@Structural friction and tax transmission in multi-slab regimes: Evidence from the Indian powerloom sector.@International Journal of Management Studies, 7(3), 88–94.@No$Maidan, A., & Garg, V. (2019).@The inverted duty structure and its impact on the textile MSME sector: An empirical analysis.@Taxation and Rural Development Quarterly, 12(4), 201–215.@No$Mukherjee, S. (2022).@Price-taker dynamics and margin compression in the GST era: A sectoral analysis of fragmented supply chains. Journal of Rural Economics and Policy, 15(2), 77–92.@undefined@No$Pandey, A., Sharma, K., & Yadav, R. (2023). Digital dependency and compliance shocks: The administrative burden on decentralized textile producers.@Journal of Indian Economic Policy, 29(1), 33–51.@undefined@No$Prakash, N., Kumar, V., & Joshi, S. (2020).@Growth, challenges, and opportunities in the Indian textile industry: A policy perspective.@Textile Review India, 45(6), 12–25.@No$Ministry of Textiles, Government of India (2024).@Annual Report 2023–24.@New Delhi.@No$GST Council. (2025)@GST Rationalization Report.@Government of India.@No$Reserve Bank of India. (2024).@Report on MSME Sector Financing.@Mumbai.@No
<#LINE#>Impact of GST on Textile Entrepreneurs: An Empirical Study of Rabakavi-Banhatti, Bagalkot, Karnataka, India<#LINE#>Vijaykumar @Kabara,Girish @Kumar M. <#LINE#>6-10<#LINE#>2.ISCA-RJMS-2026-027.pdf<#LINE#>Department of Commerce, Bhandari and Rathi College, Guledagudda, Bagalkot University, Jamakhandi, Karnataka, India@Department of Commerce, Bhandari and Rathi College, Guledagudda, Bagalkot University, Jamakhandi, Karnataka, India<#LINE#>9/4/2026<#LINE#>19/4/2026<#LINE#>The Goods and Service Tax (GST) replaced multiple indirect taxes by introducing one single tax system in July 2017, enhancing simplicity and transparency in regard to taxation and business operations. The textile manufacturing industry is another major sector that generates employment across India and has undergone many changes as a result of GST. This study aimed to conduct an empirical assessment of the impact of GST on entrepreneurs who manufacture textiles in Rabakavi-Banhatti. 120 entrepreneurs engaged in manufacturing, wholesaling, and retailing textile products were surveyed using a structured questionnaire to gather primary data. The primary variables measured included GST awareness, compliance issues, financial impact, and operational impact. Findings suggest that while GST has fostered tax transparency and interstate trade, entrepreneurs face challenging compliance processes, higher administration costs, and working capital restrictions. The overall outcomes from this study provide evidence that GST has both positive and negative implications for textile entrepreneurs; therefore, additional policy recommendations are made to support compliance issues and create more awareness programs.<#LINE#>Government of India, Ministry of Textiles (2023).@Annual report 2022–23.@Ministry of Textiles, New Delhi.@No$India Brand Equity Foundation (IBEF) (2023).@Textiles industry in India.@https://www.ibef.org/industry/ textiles.aspx (Accessed 15/04/2026).@No$Central Board of Indirect Taxes and Customs (CBIC). (2017).@GST and its impact on textile sector.@Government of India. https://cbic-gst.gov.in (Accessed 15/04/2026).@No$Purohit, M. C. (2016).@Goods and Services Tax: Impact on Indian economy.@International Journal of Advanced Research, 4(3), 1525–1531.@Yes$Government of India. (2017).@The Central Goods and Services Tax Act, 2017.@New Delhi.@No$Deloitte India. (2018).@GST impact on textile and apparel sector. Deloitte Touche Tohmatsu India LLP.@https://www2.deloitte.com (Accessed 15/04/2026).@No$Government of Karnataka. (2022).@District industrial profile: Bagalkot district.@Department of Industries and Commerce, Karnataka.@No$KPMG India. (2019).@Impact of GST on small and medium enterprises in India.@KPMG. https://home.kpmg/in (Accessed 15/04/2026).@Yes$Kumar, R., & Singh, S. (2020).@Impact of GST on small scale industries in India.@International Journal of Management Studies, 7(2), 45–52.@Yes$Agrawal, S. (2019).@Impact of GST on textile industry in India.@International Journal of Research in Economics and Social Sciences, 9(2), 45–52.@Yes$Kumar, V., & Sharma, R. (2018).@Impact of GST on MSMEs in India.@International Journal of Management Studies, 5(3), 120–128.@Yes$Gupta, P. (2018).@GST and its impact on textile sector in India.@Journal of Commerce and Accounting Research, 7(4), 30–36.@Yes$Mayura, S. K. (2025).@Impact of GST on manufacturing sector with special reference to textile industry.@International Journal of Advanced Research in Commerce and Management, 6(1), 15–22.@Yes$Rani, S. (2021).@A study on GST and its impact on textile entrepreneurs.@Journal of Business and Economic Development, 4(2), 55–60.@Yes$Saha, A. (2020).@GST compliance challenges faced by small enterprises in India.@International Journal of Finance and Economics, 8(1), 75–82.@Yes$Government of India, GST Council. (2022).@GST council report on MSMEs and textile sector. Government of India.@https://gstcouncil.gov.in (Accessed 15/04/2026).@No
<#LINE#>Role of GST in growing Digital payment adoption as a tool for financial inclusion in India<#LINE#>Virupakshi Patil @Devarmani,Chetan B @Daga <#LINE#>11-16<#LINE#>3.ISCA-RJMS-2026-030.pdf<#LINE#>Department of Commerce, Bagalkot University, Jamkhandi - 587301, Karnataka, India and Department of Commerce, Government First Grade College Hukkeri,-591309, Karnataka, India @Department of Commerce, Government First Grade College, Rabakavi Banahatti-587314,, Karnataka, India<#LINE#>28/2/2026<#LINE#>23/4/2026<#LINE#>The Goods and Services Tax (GST) is one of the biggest tax reforms in India after independence, implemented on 1st July 2017. GST has transformed the India’s indirect taxation system. The introduction of GST has marked as significant structural reform aimed to formalizing the economy and improving tax compliance. Simultaneously, India has witnessed rise in digital payments, driven by policy initiatives and financial inclusion programs. This study examines the role of GST in growing digital payment adoption and its contribution to financial inclusion in India. This study analyzes the relationship between GST revenue and digital payments by using secondary data from RBI, NPCI website, Government Reports, and Press Reports. The study employs correlation analysis to examine the relationship between GST revenue and digital payment growth and comparative analysis by applying key indicators like digital payment adoption, financial inclusion index, GST revenue collection, the data is collected for the study from 2009-10 to 2024-25 and divide the period into pre-GST period and post-GST period. The findings of the study reveal as strong positive relationship between GST revenues and digital payment adoption, indicating GST has acted as a catalyst for formal financial inclusion. The study concludes that GST and digital payments together has significantly enhanced financial inclusion in India.<#LINE#>Homiga, U., & P. S. (2025).@The role of GST in accelerating digital payments adoption in India.@International Journal of Research Publication and Reviews.@Yes$Vasudev, S. (2026).@Digital payments and financial inclusion in rural India.@International Journal of Professional Studies, 21, 11–15.@Yes$Hussain, A., & Q. R. (2024).@An assessment of digital payment trends and their impact on GST collection in India.@@Yes$Maruthi, A. (2026).@Digital payment system maturity and macroeconomic foundations: An empirical analysis of GST determinants in India. IJIRT.@@Yes$Bhargavi Pai, & Suresh, C. K. (2025).@@Impact of GST notices via UPI payments on cash usage among small vendors.@Yes$Chandel, S., & Chandel, S. (2025).@The role of digital payment systems in advancing financial inclusion in India.@Cureus Journal of Business and Economics.@Yes$Ozili, P. K. (2018).@Impact of digital finance on financial inclusion and stability.@Borsa Istanbul Review, 18(4), 329–340.@Yes$Kharbanda, S., & Chawla, C. (2025).@Assessing the role of digital payment systems in enhancing operational efficiency among unorganized retailers.@European Economic Letters, 15(4), 695–704.@Yes$Dev, D. (2024).@The impact of UPI on Indian banking system.@Shanlax International Journal of Management, 11, 17–25.@Yes$Government of India (2026).@Economic Survey 2025–26: Statistical appendix.@@No$Press Information Bureau (2026).@Press release.@https://www.pib.gov.in/PressRelease Page.aspx? PRID=2110405&reg=3&lang=2. April, 2026.@No$National Payments Corporation of India (2026). Official website. https://www.npci.org.in/. April, 2026.@undefined@undefined@No$Busy Accounting Software (2026).@GST collection in India.@https://busy.in/gst-collection-india/.@No$Goods and Services Tax Council (2026).@GST statistics.@https://www.gst.gov.in/download/gststatistics.  April, 2026.@No$Department of Revenue, Government of India (1996).@Details of revenue collection of indirect taxes (1995–96 onwards).@@No$ixamBee (2026).@GST and revenue-related data.@https://www.ixambee.com/questions/general-awareness/beepedia/385781. April, 2026.@No$Reserve Bank of India (2024).@Report on trends and progress of banking in India 2023–24.@@No
<#LINE#>Input Tax Credit Efficiency and Working Capital Dynamics under GST: Evidence from the Ichalkaranji Power loom Cluster<#LINE#>Mahaveer @Khawatakoppa <#LINE#>17-22<#LINE#>4.ISCA-RJMS-2026-033.pdf<#LINE#>Department of Commerce, Government First Grade College, Rabakavi-Banahatti, Bagalkot, Karnataka, India<#LINE#>10/4/2026<#LINE#>22/4/2026<#LINE#>The introduction of the Goods and Services Tax (GST) in India brought major changes to the country's indirect taxation system, which particularly affected the operations of micro, small, and medium enterprises (MSMEs). The research investigates how Input Tax Credit (ITC) efficiency affects the working capital operations of businesses located in the Ichalkaranji powerloom textile cluster. The research study used primary data collection methods to gather information from 60 textile MSMEs through a structured questionnaire, which included a five-point Likert scale. The researchers used statistical methods such as descriptive analysis, Cronbach's alpha, correlation analysis, and regression analysis to analyze the data. The research results demonstrate that ITC inefficiencies create two main problems: delays and procedural difficulties that increase working capital constraints for businesses, while GST compliance requirements create additional liquidity challenges for businesses. The correlation results show a strong negative correlation between ITC efficiency and working capital constraints, which shows an inverse relationship between the two variables (r = -0.62), while regression analysis shows that ITC efficiency serves as the main predictor variable which explains 52% of financial constraints. The research establishes that business performance declines because of working capital constraints that businesses experience. The research shows that GST implementation brought better transparency and formalization to the tax system, but existing ITC system problems and compliance requirements create major financial difficulties for textile businesses. The research results demonstrate that the sector needs policy changes that will increase ITC efficiency and make compliance easier while creating better financial assistance systems to promote sustainable business growth and competitive advantages.<#LINE#>Kumaraswamy, S. (2020).@Goods and services tax (GST) shock on small and medium enterprises working capital in India.@Entrepreneurship and Sustainability Issues, 8(2), 346–360.@Yes$Mehta, A., & Patel, D. (2020).@Input tax credit and working capital management under GST.@Journal of Accounting and Taxation, 12(3), 85–94.@Yes$Sharma, V., & Singh, R. (2018).@GST and SMEs in India.@International Journal of Engineering and Management Research, 8(1), 134–138.@Yes$Aggarwal, P. (2020).@Impact of GST on SMEs.@International Journal of Research in Commerce and Management, 11(5), 25–30.@No$Gupta, R., & Arora, S. (2021).@GST and business performance.@International Journal of Business Studies, 15(2), 45–60.@Yes$Bhalla, N., Sharma, R., & Kaur, I. (2023).@Impact of GST on MSME performance.@SAGE Open, 13(2), 1–12.@Yes$Dhillon, F. M. S., & Gautam, R. K. (2022).@GST and MSMEs.@Global Journal of Management and Business Research, 22(3), 15–24.@Yes$Sherpa, D. (2022).@GST and liquidity constraints.@Journal of Finance and Economics, 10(4), 112–120.@Yes$Sureka, A., & Bordoloi, N. (2024).@ITC and working capital in MSMEs.@Financial and Credit Activity Problems of Theory and Practice, 2(49), 120–135.@Yes$Adesh, M., Upadhyay, A., & Negi, A. (2025).@GST impact on SMEs.@International Journal of Emerging Knowledge Studies, 4(9), 1–12.@No$Zaki, M. S. (2025).@GST and SMEs.@International Journal of Research & Technology, 6(4), 45–60.@No$Hussain, B. M., & Riyaz, S. F. (2025).@GST challenges.@International Journal of Research & Technology, 6(4), 45–60.@No$Yadav, A. (2025).@GST and MSMEs.@SSRN Electronic Journal. https://doi.org/10.2139/ssrn.5403598@No$Sharma, P., & Sharma, J. (2026).@GST and working capital.@International Journal of Academic Research, 12(1), 55–70.@No$James, A. O., & Akaranta, O. (2011).@Inhibition of corrosion of zinc in hydrochloric acid solution by red onion skin acetone extract.@Research Journal of Chemical Sciences, 1(1), 31–37.@No
@Short Communication
<#LINE#>Impact of Work–Life Balance of Employees in the Field of Education<#LINE#>Payal @Menghani <#LINE#>23-24<#LINE#>5.ISCA-RJMS-2025-005.pdf<#LINE#>Department of Management, RPL Maheshwari College, Indore, MP, India<#LINE#>10/3/2025<#LINE#>18/1/2026<#LINE#>In the contemporary professional environment, employees in the education sector are expected to perform multiple academic, administrative, and emotional roles. Work–life balance refers to maintaining physical, mental, and emotional well-being rather than equal division of time. Imbalance between work and personal life may result in stress, burnout, reduced job satisfaction, and lower productivity. This paper examines the concept, importance, factors affecting work–life balance, and its impact on employees in the education sector based on secondary data.<#LINE#>Allen, T. D. (2001).@Family-supportive work environments: The role of organizational perceptions.@Journal of Vocational Behavior, 58(3), 414–435.@Yes$Konrad, A. M., & Mangel, R. (2000).@The impact of work-life programs on firm productivity.@Strategic Management Journal, 21(12), 1225–1237.@Yes$Kossek, E. E., Lewis, S., & Hammer, L. B. (2011).@Work–life initiatives and organizational change: Overcoming mixed messages to move from the margin to the mainstream.@Industrial and Organizational Psychology, 4(3), 352–369.@Yes$Hyman, J., & Summers, J. (2004).@Lacking balance? Work-life employment practices in the modern economy.@Personnel Review, 33(4), 418–429.@Yes$Baral, R., & Bhargava, S. (2011).@HR interventions for work–life balance: Evidence from organizations in India.@Journal of Management Research, 11(2), 108–120.@Yes$Niaz, M. (2008).@Work–life balance and job satisfaction: A study of academicians.@International Journal of Business Research, 8(5), 24–30.@Yes$Pocock, B. (2003).@The work/life collision: What work is doing to Australians and what to do about it.@Federation Press.@No$Kreiner, G. E., Hollensbe, E. C., & Sheep, M. L. (2009).@Balancing borders and bridges: Negotiating the work-home interface via boundary work tactics.@Academy of Management Journal, 52(4), 704–730.@Yes$McDonald, P., Pini, B., & Bradley, L. (2005).@Explanations for the provision–utilization gap in work–life policy.@Women in Management Review, 20(1), 37–55.@Yes$Joshi, A., Kumar, D., & Shabnam, S. (2024).@Work-life balance as a mediator between workplace spirituality, organizational commitment, and job satisfaction.@Prabandhan: Indian Journal of Management, 17(11), 23–40.@Yes$El-Qebaisi, R. (2025).@Employee well-being and work-life balance.@International Journal of Advanced and Applied Sciences, 12(11), 29–37.@Yes$Ulfat, U. A., & Chhibber, P. (2024).@Exploring the influence of organizational commitment on work-life balance in Punjab’s healthcare institutions: A qualitative analysis.@Journal of Management Sciences and Applications, 3(1), 146–162.@Yes$International Labour Organization (2023).@Working time and work-life balance around the world.@International Labour Organization.@No$Organisation for Economic Co-operation and Development. (2025).@Work-life balance indicators 2025.@OECD Publishing.@No$World Health Organization (2024).@Mental health at work (Fact sheet).@@No
@Review Paper
<#LINE#>Equity vs Efficiency in GST: A Textile Sector Perspective<#LINE#>Vijayalaxmi @Baddi <#LINE#>25-28<#LINE#>6.ISCA-RJMS-2026-005.pdf<#LINE#>Government First Grade College, Yaragatti, Rani Channamma University, Belagavi, Karnataka, India<#LINE#>1/4/2026<#LINE#>15/4/2026<#LINE#>The implementation of the Goods and Services Tax (GST) in India represents a major fiscal reform aimed at enhancing economic efficiency through tax uniformity and the elimination of cascading effects. However, the reform has also raised concerns regarding equity, particularly in sectors characterized by structural dualism such as textiles. This paper examines the trade-off between equity and efficiency in the GST framework with specific reference to the textile sector. Using a conceptual and analytical approach based on secondary data, the study finds that while GST has significantly improved efficiency through supply chain integration, cost reduction, and formalization, it has simultaneously created disparities by imposing compliance burdens and excluding unorganized rural producers from key benefits such as input tax credit. The paper concludes that GST, in its current form, prioritizes efficiency over equity and suggests policy interventions to achieve a more balanced and inclusive tax regime.<#LINE#>Government of India, Ministry of Textiles. (2025).@Annual report 2024–25.@Author. https://www.texmin.gov.in@No$Government of India, Press Information Bureau. (2025).@GST rationalization and its impact on textile sector growth.@Author. https://www.pib.gov.in@No$Kesarwani, A. (2025).@Impact of GST on textile manufacturing and pricing.@SSRN Electronic Journal. https://doi.org/10.2139/ssrn.6173381@Yes$Reddy, K. S., & Kumar, P. (2025).@Impact of GST on rural textile industries in India.@International Journal of Management, 16(3), 250–258.@No$Sharma, R., & Mehta, S. (2025).@Investigating circularity in India’s textile industry: Challenges and opportunities.@arXiv Preprint. https://arxiv.org/abs/2501.15636@Yes$Patel, D., & Singh, R. (2026).@GST 2.0: Rate cuts and textile sector performance.@International Journal for Research Trends and Innovation, 11(2), 120–128.@No$Rao, M. G., & Kumar, S. (2026).@GST 2.0 and price transmission in India (Working Paper No. 444).@National Institute of Public Finance and Policy. https://www.nipfp.org.in@Yes$Musgrave, R. A., & Musgrave, P. B. (1989).@Public finance in theory and practice (5th ed.).@McGraw-Hill.@Yes$Auerbach, A. J., & Hines, J. R. (2002).@Taxation and economic efficiency.@In A. J. Auerbach & M. Feldstein (Eds.), Handbook of public economics, Vol. 3, pp. 1347–1421. Elsevier.@Yes$Bird, R. M., & Gendron, P. P. (2007).@The VAT in developing and transitional countries.@Cambridge University Press.@Yes$Stiglitz, J. E. (2000).@Economics of the public sector (3rd ed.).@W.W. Norton & Company.@Yes$World Bank. (2018).@India development update: India’s GST reform.@World Bank Group.@Yes$NITI Aayog. (2020).@Impact of GST on Indian economy.@Government of India.@Yes$Aggarwal, P. (2018).@Impact of GST on Indian textile industry.@International Journal of Research in Economics and Social Sciences, 8(3), 45–52.@Yes$Dutta, S. (2021).@GST and informal sector: Issues and challenges.@Indian Journal of Economics and Development, 17(2), 89–96.@Yes$Sharma, S., & Singh, R. (2020).@GST and its impact on MSMEs in India.@International Journal of Management Studies, 7(1), 23–30.@Yes$Kumar, N. (2019).@Goods and Services Tax in India: A study of its impact on textile sector.@Journal of Commerce and Accounting Research, 8(2), 1–10.@Yes$Rao, M. G. (2017).@Goods and Services Tax in India: Progress, performance, and challenges.@Economic and Political Weekly, 52(40), 12–15.@Yes$NITI Aayog. (2020).@Impact of GST on Indian economy.@Government of India.@No
<#LINE#>Next-Generation GST Reforms in India: A Study on Tax Rationalization and its Socio-Economic Impact<#LINE#>Laxmi @Khavasi,Mallikarjun @Konnur <#LINE#>29-33<#LINE#>7.ISCA-RJMS-2026-031.pdf<#LINE#>Department of Management, Janata Shikshan Sangha’s Shree Tammannappa Chikkodi Arts and Commerce College, Banahatti.Karnataka, India @Department of Commerce & Management, BLDE Association Commerce, BHS Arts and TGP Science College, Jamkhandi, Karnataka, India<#LINE#>10/4/2026<#LINE#>23/4/2026<#LINE#>Goods and Services Tax (GST) in India was a historic reform that was introduced in 2017 to establish a single and simplified system of indirect taxes. With time, the necessity to refine it further resulted in Next-Generation GST reforms, which revolve around tax rationalization and improved socio-economic outcomes. This paper will discuss the effects of these reforms, especially as regards to sectoral tax cuts, and procedural reforms. The study examines how low GST on basic commodities, farm inputs, health services, learning materials, cars, and electrical appliances has led to better affordability and consumption. Particular attention is given to rural and agricultural sectors, where input costs have been reduced, which increased productivity and profitability. The study also assesses how the GST reforms contribute to the achievement of inclusive growth through alleviating the financial strain on households and facilitating the growth of small and medium enterprises. Procedural reforms, including simplified registration procedures, accelerated refund systems, which have increased ease of doing business and enhanced liquidity to business entities, are also highlighted in this paper. All these transformations help in making the economy more competitive, more investment and creation of jobs. Nevertheless, the research also recognizes such issues as the changes in rates frequently, digital barrier to compliance and gaps in the implementation, especially in the rural settings. The results are that although Next-Generation GST reforms have been very effective in enhancing the efficiency of the economy and social welfare, there is a need to sustain these policy reforms over time, create awareness, and develop infrastructure to maximize the effects of the reforms in the long-run.<#LINE#>Lourdunathan, F., & Xavier, P. (2017).@A study on implementation of goods and services tax (GST) in India: Prospectus and challenges.@International Journal of Applied Research, 3(1), 626-629.@Yes$Garg, S., Narwal, K. P., & Kumar, S. (2023).@Economic impact of GST reforms on Indian economy: An empirical analysis.@Orissa Journal of Commerce, 44(3), 1-16.@Yes$Dar, S. A., Gupta, A., Panneerselvam, A., Prabhakaren, S., & Kumar, A. N. (2025).@Reinventing Indian Public Administration in the Digital Era.@Lex Archeus Publications.@Yes$Vihap, P., Anshu, P., & Vidani, J. (2025).@@The Impact of Recent GST Reforms on Local Businesses.@Yes$Thakur, T., & Devi, A. D. (2025).@GST Reforms 2025 and The New Tax Regime in India: Towards Simplified Taxation or Added Complexity.@Journal of Economics, Management and Trade, 31(12), 94-113.@Yes$Memon, M. H. (2025).@Impact of GST Reforms 2025 On Consumer Behavior and Spending Patterns in Palghar District.@@Yes$Shrivastava, M. (2025).@Impact of GST 2.0 on Consumer & Economy.@Frontiers in Social Sciences Research, 6-20.@Yes$Deota, S., & Sahu, S. K. (2025).@Impact of GST on Household Expenditure in Madhya Pradesh.@International Journal of Innovations in Science, Engineering And Management, 382-387.@Yes$John, M. (2025).@Implications of Next-Generation GST Reforms on Agriculture, Agri-Value Chains and Rural Livelihoods in India: A Conceptual Analysis.@@Yes$Sarkar, S., Begum, L., Khan, M., & Saikia, M. (2025).@GST and the agricultural sector in India: A review of opportunities, constraints, and policy imperatives.@CABI Reviews, 20(1), 0075.@Yes$Kiran, M. N. R. L. D., & Kumar, M. (2025).@Impact of the Budget 2025 & 26 on Agricultural Sector and Tax Implications.@@Yes$Algotar, P. D., & Vaghela, J. (2025).@Universal Health Coverage, Sustainable Development Goals and GST Reforms: Policy Perspectives for India.@@Yes$Thakur, T., & Devi, A. D. (2025).@GST Reforms 2025 and The New Tax Regime in India: Towards Simplified Taxation or Added Complexity.@Journal of Economics, Management and Trade, 31(12), 94-113.@Yes$Sahni, V., & Shankar, A. (2026).@A commentary on GST reforms and their effect on cancer care in India.@Frontiers in Public Health, 14, 1758151.@Yes$Gutiérrez, C., Jorgensen, N., Palacio-Ciro, S., Ollendorf, D., Bettati, L., Distrutti, M., ... & Giedion, U. (2026).@Assessing the population-health loss from funding high-cost medicines: Case studies from Colombia and the Dominican Republic.@Value in Health.@Yes$Eslake, S. (2026).@The 2018 GST distribution ‘reforms’–the Worst Public Policy Decision of the 21st Century Thus Far.@@Yes$Yadav, R. (2026).@A Study on the Difficulties Encountered by Small Enterprises in India under the GST Regime.@International Journal of Research & Technology, 14(1), 531-541.@Yes$Ambast , R. K., Gupta , A., & Bhadouria , S. S. (2024).@Assessing the Impact of GST on Profitability: Insights from Education, Hospitality, and Logistics Sectors.@Asian Journal of Economics, Business and Accounting, 24(5), 41–52.@Yes$Nagaraj, M., & Shailaja, M. L. (2023).@Assessing the long-term effects of GST on chosen sectors in the Indian economy.@EPRA International Journal of Economics, Business and Management Studies, 10(9), 49-55.@Yes$Srivastava, A. (2026).@GST 2.0: A New Gear for Accelerating the Indian Automobile Sector.@@Yes$Sumathi, N. (2026).@The Comprehensive Evolution of India’s Indirect Taxation: A Strategic Analysis of GST 2.0 and the 2026 Economic Landscape.@Academic Research Journal of Science and Technology, 3(04), 1-6.@Yes$Mukherjee, S., & Badola, S. (2026).@GST 2.0: Do Lower Tax Rates Translate into Lower Consumer Prices? (No. 26/444).@@Yes$Mani, S., Kohli, G., Sharma, S., Limaye, G., & Alsulaiman, A. (2026).@India’s Clean Cooking Shift.@@Yes$Selvi, R. (2026).@GST Reforms and Digital Transformation among MSME entrepreneurs.@International Journal of Multidisciplinary Science Research Review, 3(2), 10-13.@Yes$Maddileti, S. (2026).@Compliance Complexity under GST: Challenges Faced by Micro and Small Enterprises in India.@Advances in Consumer Research, 3(1).@Yes$Sharma, P., & Sharma, J. (2026).@Impact of GST on Small and Medium Enterprises (SMEs) in India.@International Journal of Academic.@Yes$Vinod Kumar, T. M. (2026).@The Indo-Pacific E-Gateways in Digital Economic Communities.@In Indo-Pacific E-Gateways: Cases from Digital Economic Communities (pp. 1-128). Singapore: Springer Nature Singapore.@Yes$Mahammad Rafee, B., Singh, S., Raja Mohamed, M. A., Mohammad Zaheed, S., Khatoon, S., & Pushpa, A. (2026).@Comparative Study on GST Collections Across the States of India and Economic Growth: A Descriptive Study. In Artificial Intelligence and Technology: Systems Management, Decisions and Control for Sustainability in the Digital Age (pp. 959-967).@Cham: Springer Nature Switzerland.@Yes$Singh, I. J., & Sharan, D. (2026).@Effect of GST on inflation and economic growth in India with special references to food prices.@Journal of Social Review and Development, 5(2), 01-05.@Yes$Sharma, P., & Sharma, J. (2026).@Impact of GST on Small and Medium Enterprises (SMEs) in India.@International Journal of Academic.@Yes$Sethia, D., & Datta Chaudhuri, D. (2026).@The grand federal bargain for Goods and Services Tax (GST) in India.@Applied Economics, 1-15.@Yes$Konnur, M., & Uppar, A. (2025).@Effect of Goods and Services Tax Awareness on Jewellery Purchase Behaviour.@Journal of Global Economics, Management and Business Research, 17(3), 406-415.@Yes$Shrivastava, M. (2025).@Impact of GST 2.0 on Consumer & Economy.@Frontiers in Social Sciences Research, 6-20.@Yes$Sarkar, S., Begum, L., Khan, M., & Saikia, M. (2025).@GST and the agricultural sector in India: A review of opportunities, constraints, and policy imperatives.@CABI Reviews, 20(1), 0075.@Yes$Raj, D. S., & Dharmaraj, A. (2025).@Goods and Services TAX and its impact on health care sector.@Navigating the future, 56.@Yes$Saha, D. (2025).@16 GST and Indian Education Sector: Implications and Insights.@@Yes$Srivastava, A. (2026).@GST 2.0: A New Gear for Accelerating the Indian Automobile Sector.@@Yes$Shrivastava, M. (2025).@Impact of GST 2.0 on Consumer & Economy.@Frontiers in Social Sciences Research, 6-20.@Yes
@Short Review Paper
<#LINE#>Policy Reforms for Inclusivity and Sustainability in the Textile Sector<#LINE#>Basavaraj @Bilagi <#LINE#>34-36<#LINE#>8.ISCA-RJMS-2026-012.pdf<#LINE#>Department of Studies in English, JSS STC Arts and Commerce College, Banahatti, Affiliated to Bagalkot University, Karnataka, India<#LINE#>5/4/2026<#LINE#>20/4/2026<#LINE#>The textile sector is one of the most significant contributors to employment generation and economic development, particularly in developing countries like India. It plays a vital role in supporting rural livelihoods, promoting traditional crafts, and enhancing export earnings. However, despite its economic importance, the sector faces several persistent challenges that hinder its inclusive and sustainable growth. These challenges include environmental degradation caused by excessive water use and chemical discharge, technological backwardness in small-scale and rural units, and structural inequalities between the organized and unorganized segments of the industry. This research paper examines the need for comprehensive policy reforms to address these issues and promote balanced development in the textile sector. The study adopts a qualitative research methodology based on the analysis of secondary data, including government reports, academic literature, and policy documents. It highlights the critical role of institutional support, technological modernization, and sustainable production practices in improving the overall efficiency and competitiveness of the sector. Furthermore, the paper emphasizes the importance of inclusive policies that ensure equitable access to resources, finance, and market opportunities for marginalized groups such as rural artisans, women workers, and small-scale producers. The findings of the study suggest that well-designed and effectively implemented policy reforms can bridge existing disparities, enhance environmental sustainability, and strengthen the sector’s contribution to long-term economic growth. Ultimately, the paper argues that a holistic and integrated policy approach is essential to achieve inclusive and sustainable development in the textile industry.<#LINE#>Government of India, Ministry of Textiles (2024).@Annual Report 2023–24.@@No$International Labour Organization (2025).@Employment trends in textile sector.@@No$Singh, R. (2019).@Development of textile industry in India.@Journal of Industrial Studies, 12(2), 45–60.@Yes$Sharma, P., & Gupta, R. (2020).@Environmental issues in textile sector.@Journal of Environmental Studies, 18(3), 120–135.@Yes$World Bank (2023).@Textile industry and economic growth.@@No$Ramaswamy, K. (2018).@Handloom and rural employment.@Indian Economic Review, 10(1), 78–90.@Yes$ISCA. (2024).@Sustainable textile production in India.@Research Journal of Family, Community and Consumer Sciences, 12(1), 15–22.@No$Patel, S. (2025).@Technological innovation in textile industries.@International Journal of Research in Commerce, 9(2), 55–67.@Yes$Kumar, A. (2026).@Green practices in textile sector.@Journal of Sustainable Development, 14(1), 33–48.@Yes$Das, M. (2022).@Rural artisans and inclusivity.@Journal of Social Sciences, 8(4), 101–115.@Yes$Reserve Bank of India. (2024).@Financial inclusion report.@@No$ISCA. (2025).@Challenges in Indian textile sector.@Research Journal of Recent Sciences, 14(2), 40–52.@No$NITI Aayog (2023).@Policy framework for textile sector.@@No$Verma, L. (2024).@Labour conditions in textile industry.@Indian Journal of Labour Economics, 67(2), 210–225.@Yes$Mehta, P. (2026).@Policy reforms for sustainable textile growth.@Journal of Economic Policy Studies, 5(1), 1–18.@Yes