JIMS Rohini congratulates Ms. Shraiya Dhingra, FPM Research Scholar, on presenting her paper at the International Conference on Economic Integration and Sectoral Competitiveness in the GST-Driven Economy, organised by Symbiosis Law School Hyderabad in collaboration with the Indian Council of Social Science Research (ICSSR), New Delhi, held on 29th August 2026. Titled "GST 2.0 and the Digital Green Economy: Examining Tax Implications on Carbon Credit Trading and ESG Instruments in India's E-Commerce Ecosystem," the paper looks at how India's revised GST framework treats emerging instruments such as carbon credits and ESG-linked assets traded through digital and e-commerce platforms, an area where tax law has yet to catch up with market practice.
The conference centered on questions of classification (whether carbon credits should be treated as goods, services or a distinct category under GST), the compliance burden this places on e-commerce intermediaries, and how India's approach compares with emerging international carbon-tax frameworks. The feedback Shraiya received is expected to feed into the next stage of this work, including a possible comparative study of carbon-credit taxation across India, Australia and Singapore.