The Indian economy receives vital support from agriculture which makes up 15% of GDP and employs 43% of the population. The Goods and Services Tax (GST) launched in 2017 introduced major modifications to India’s indirect taxation structure. Although farmers do not pay GST directly the taxation system applies to various agricultural commodities and farming equipment. Production expenses have risen because of this. The majority of Indian small-scale and marginal farmers face considerable difficulties because of rising costs. The research evaluates farming cost variations after GST implementation through primary data collected from 100 farmers in Harda district of Madhya Pradesh across all landholding categories. The study collected additional data from journals and online resources and performed statistical analysis using SPSS’s paired t test on primary data