Comparison Must Use Same Tax Base, CBIC Emphasises

In a detailed press release, the Central Board of Indirect Taxes and Customs (CBIC) stressed that any analysis of GST growth must be anchored on a uniform tax base. The board pointed out that the removal of compensation cess for most products on September 22, 2025, and for tobacco on February 1, 2026, created a natural break in the data series.

To address this, the CBIC has presented post‑revision GST revenue numbers with a separate column for the discontinued cess, allowing analysts to compute year‑on‑year growth using only the CGST, SGST and IGST components that remain unchanged. A footnote clarifies the methodology and ensures transparency.

"Comparing figures from two different tax bases is misleading and akin to comparing apples with oranges," the CBIC warned. The board argued that retaining a levy that no longer exists in the tax base would produce mathematically incorrect and logically unsound growth rates.

The statement calls for a disciplined approach to data interpretation, urging policymakers, media and the public to rely on comparable datasets before drawing conclusions about GST performance.