GST 2.0-Recasting India’s Infrastructure Playbook

On the eve of India’s 79th Independence Day, the country waited for Prime Minister Narendra Modi’s words with the usual anticipation. But this time, there was a promise that stirred the economic imagination of millions, a remarkable GST reform was on its way. Barely three weeks later, on September 3. 2025: the 55th GST Council convened. What emerged from that meeting would soon be called nothing short of a turning point: GST 2.0. Like the second act in a grand play, GST 20 seeks to simplify, rationalise, and reset the stage for India’s economic future. Don’t just consider the GST 2.0 as a new tax regime, it’s an economic stimulus written into law with the infrastructure sector as one of the principal beneficiaries said Manish Mishra, Partner, JSA and Dhwani Vyas, Associate, JSA.

The article was authored by Manish Mishra, Partner; Shikha Parmar, Principal Associate; and Dhwani Vyas, Associate, and was published in Infrastructure Today Magazine.

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