This research paper analyzes Tamil Nadu's Goods and Services Tax (GST) contributions from 2017 to 2024, placing it in the broader context of India’s indirect tax system. Tamil Nadu, a major industrial state, is compared with other top contributors like Maharashtra and Karnataka. The study highlights Tamil Nadu's GST revenue from Petroleum, Oil, and Lubricants (POL), which, although not fully under GST, generate significant revenue through supply chain taxes.The paper also focuses on GST performance during the COVID-19-affected year 2020–2021, assessing Tamil Nadu’s resilience during economic disruption. It examines GST refunds from the central government to the state, noting delays and fiscal imbalances. Using statistical tools, it evaluates national GST trends from 2020 to 2024 to understand revenue distribution among states. Overall, the findings show a steady increase in GST collections, indicating better compliance and infrastructure. While Maharashtra leads in contributions, Tamil Nadu remains a strong and consistent performer, particularly in key industrial sectors.