National Conference
on
“Socio-economic
Implications of GST:
Introduction and
Reforms”
March 6-7, 2026
Venue:
Sardar Patel Institute of Economic
and Social Research (SPIESR),
Near Doordarshan Kendra, Thaltej
road, Ahmedabad-380054, Gujarat
(India)
Call for Paper
The Sardar Patel Institute of Economic and Social Research,
Ahmedabad, invites unpublished original research papers for the
National Conference on “Socio-economic Implications of GST:
Introduction and Reforms” to be held on March 6-7, 2026. The
conference will explore contemporary issues related to Socio-
economic Impact of GST in India.
Concept Note:
The Goods and Services Tax (GST), implemented in July 2017,
marked a historic transition in India’s indirect tax architecture,
introducing a unified system intended to streamline taxation,
enhance compliance, and promote economic efficiency. Over time,
the GST regime has undergone repeated reforms—rate
rationalization, simplification of returns, technological
upgradation, and compliance restructuring—which have shaped
economic activities across sectors.
While GST has contributed significantly to formalization, revenue
growth, and ease of doing business, its socio-economic impacts
continue to be debated. Consumption patterns, cost structures, and
price levels have evolved differently across income groups. Middle-
class and neo–middle-class households, in particular, have
encountered shifts in expenditure baskets, service charges, and
overall cost of living. The experience of MSMEs, traders, and
informal sector workers under the GST regime further adds layers
to the discussion.
Given the need for a comprehensive and evidence-driven
assessment, this national conference aims to bring together
scholars, policymakers, practitioners, and civil society actors to
examine the socio-economic outcomes of GST’s introduction and
subsequent reforms.
Suggested Sub-themes:
The following themes/sub-themes are representative but not
exhaustive. Papers linked to the broader theme of GST will also
be considered.
1. GST and Household Consumption
2. GST and Middle-class/Neo middle-class Dynamics
3. GST and MSMEs/Informal Sector
4. Fiscal and Macroeconomic Implications
5. Sector-specific Impacts
6. GST Reforms and the Way Forward
7. GST and Social Sectors
Submission Guidelines:
Extended abstracts (not exceeding 1000 words) should be
emailed to
conference@spiesr.ac.in on or before December
30, 2025. Submissions may be theoretical or empirical and
should address the themes outlined/indicated above. The
extended abstract should clearly state the research objectives,
methodology, key findings, and relevance to the conference
theme/sub-themes.
Accommodation & Travel Reimbursement for
Outstation Participants:
The Institute would be pleased to offer full accommodation and
logistic support to all outstation participants attending the event.
Accommodation will be provided to outstation participants for the
duration of the event. The Institute will reimburse travel expenses
for one presenting author per paper who is travelling from within
India. The reimbursement will cover: AC-3 tier train fare (for the
most economical available class and shortest route) and local
transport (reasonable expenses incurred for local travel to/from the
station or event venue). Travel expenses will be reimbursed as per
Institute norms. The necessary documents (train tickets, local
transport receipts, etc.) should be submitted after the event for
processing the reimbursement.
There is no registration fee for the conference.
Important Dates:
Submission of Extended Abstracts:
December 30, 2025
Notification of Acceptance: January 05, 2026
Full Paper Submission: February 20, 2026
Conference Dates: March 6–7, 2026
Contact:
For any queries or clarifications, please write to:
conference@spiesr.ac.in
