From compliance challenges faced by Micro, Small, and Medium Enterprises (MSMEs) and start-ups after next-generation Goods and Service Tax (GST) reforms or GST 2.0 became effective in September 2025 to the impact of new two-slab GST structures on rural and urban livelihoods, the Indian Council of Social Science Research (ICSSR) has approved 96 seminars and conclaves on GST reforms and their socio-economic impact, to be held across the country throughout this year.
ICSSR, an autonomous body under the Union ministry of education, will extend financial assistance of up to ₹8 lakh per event to support institutions in organising these nationwide academic discussions and policy dialogues. On the basis of various parameters including objectives, concept design, resource persons, institutional capacity, thematic structure, budget justification and expected outcomes, the ICSSR has selected 96 proposals from 595 applications that it received on its October 2025 call for organising national-level seminars, conferences and conclaves on next-generation GST reforms.
Out of 96 recommended seminar proposals, 37 seminars will be convened by women academicians and researchers, while conveners range from professors and associate professors to senior administrators. The approved proposals represent diverse institutions including 21 central universities, 17 state universities, 28 colleges, 27 private universities and 3 research institutes, covering disciplines such as commerce, management, economics, law, tourism, finance and education.
The revamped GST system, which took effect on September 22, reduced tax rates on nearly 375 items—ranging from everyday essentials like toothpaste to consumer goods such as television sets. The new two-tier structure of 5% and 18%—plus a special 40% rate on ultra-luxury items—replaced the earlier four-slab framework of 5%, 12%, 18% and 28% with compensation cess on luxury and sin goods.
{{/usCountry}}The revamped GST system, which took effect on September 22, reduced tax rates on nearly 375 items—ranging from everyday essentials like toothpaste to consumer goods such as television sets. The new two-tier structure of 5% and 18%—plus a special 40% rate on ultra-luxury items—replaced the earlier four-slab framework of 5%, 12%, 18% and 28% with compensation cess on luxury and sin goods.
{{/usCountry}}According to the detailed list of recommended proposals, the seminars will focus on sectoral transformation, MSME and entrepreneurship ecosystems, and the federal and socio-economic dimensions of GST reforms. Themes include agriculture, manufacturing, services, healthcare, insurance, tourism, rural industries and e-commerce, with special attention to North-East India and community-specific studies such as weavers and agro-based enterprises.
Discussions during conclaves will also explore digitalisation, compliance, tax rationalisation, and inclusive growth, alongside legal, governance and fiscal issues including state finances and federal balance under the new GST reforms.
ICSSR member secretary Dhananjay Singh said the nationwide events aim to encourage youth and researchers to analyse GST 2.0’s impact on consumption patterns, sectoral outcomes and economic resilience. “Policy briefs and outcome reports of the events will be compiled and published by ICSSR,” he added.
Manoj Mishra, partner and tax controversy management leader at Grant Thornton Bharat, said ICSSR initiative is timely and strategically significant.
“Greater consumer awareness of GST rights will further promote transparency and ensure that tax benefits are fairly passed on. The dialogues in ICSSR-supported seminars can bridge policy intent with ground-level implementation. In the long run, a compliance-confident MSME sector will strengthen formalisation, deepen the tax base and reinforce GST’s role as a catalyst in India’s journey toward Viksit Bharat 2047,” he said.