PROGRAMME REPORT

The Department of Economics and Centre for Research, in collaboration with the Department of Commerce (Regular), St. Teresa's College (Autonomous), Ernakulam, organized a seminar titled "Decoding GST: From Structural Pillars to State Performance" on15 July 2026 at the Seminar Hall. The programme commenced with a prayer, followed by the welcome address by IshaMaryJose. Sri. C.P. Biju, Audit Officer, SGST Department, Division IV, Ernakulam, served as theresource person for the seminar. He explained the concept of the Goods and ServicesTax(GST), the types of GST (CGST, SGST, IGST, and UTGST), and the need for introducingGSTinIndia. The session highlighted how GST replaced multiple indirect taxes with a unifiedtaxsystem and discussed the concepts of destination-based taxation and value-added tax. Theresource person also explained the importance of e-Way Bills, GST compliance, andtheroleof GST in improving tax administration and state revenue. An interactive session followed, during which students actively participated by asking questions and clarifying their doubts. The programme concluded with the vote of thanks proposed by Sara Vipin.

OUTCOMES

*Students gained a clear understanding of the structure and functioning of GST. *Participants understood the importance of GST in India's taxation systemand state finances. *The seminar enhanced students' practical knowledge of taxation and public finance. *The interactive session encouraged active learning and discussion.

CONCLUSION

The seminar on "Decoding GST: From Structural Pillars to State Performance" was informative and enriching. It strengthened students' understanding of GST and its relevancein the Indian economy, making the programme both academically valuable and practicallyrelevant.