HomeNewsOpinionOPINION | How Budget 2026-27 can trigger broad-based private investment revival

OPINION | How Budget 2026-27 can trigger broad-based private investment revival

Import taxes on inputs have an adverse impact on exports. Rationalising unwarranted levies along with a signal that compliance burden will be eased significantly will buoy sentiment

December 17, 2025 / 21:38 IST
Story continues below Advertisement
Budget 2026 investment
The upcoming Union Budget 2026 presents a big opportunity to address important issues.

Over the past decade, the Modi government has implemented a series of bold reform measures to encourage private sector investment in India. Among others, that include cleaning up bank balance sheets, slashing corporate tax rates, ramping up government capital expenditure to crowd in private investment, hiking import duties and rolling out Production-Linked Incentive (PLI) subsidies to support manufacturing.

To incentivise private capex from the demand side, the government has exempted individuals with income below Rs 12 lakh from the application of income tax and also lowered GST rates to boost demand.

Broad-based private capex revival hasn’t yet set in


Yet, despite India’s impressive 7-8% GDP growth and a rapidly expanding consumer market, a broad-based revival in private capex remains elusive. This hesitation threatens India’s growth trajectory, limits job creation, and risks making government spending the primary engine of expansion rather than private investment despite the larger size of the private sector.

It would be interesting to analyse what’s holding back private capex? What are the reasons behind the persistent reluctance of India Inc to invest at scale?

Supply side issues


Measures to support basic industries such as steel through a combination of import curbs — through hike in import duties and enforcement of quality control orders (QCOs) to block competitively priced imports — have helped capex in the steel sector, but it has led to increased costs and in turn lower operating margins in steel using downstream industries, including thousands of MSMEs. That adversely affects overall private capex growth.

It’s not difficult to understand that expensive steel (a common industrial input) will raise the cost of all downstream manufacturers starting from automotive to capital goods, making them price-uncompetitive both in domestic as well as third-country export markets.

Story continues below Advertisement

Policy makers should realise that import taxes on inputs are also a tax on exports.

Weaker rupee is a better tool than Import Duties


To protect domestic manufacturers from cheap or dumped importers, a weaker rupee is a better policy instrument as it simultaneously discourages imports and incentivises exports in a non-discriminatory and transparent manner unlike opaque import duties and QCOs.

The recent roll back of 80 (out of 750) QCOs, mostly related to steel (55), chemicals (14) and non-ferrous metals (8) is therefore a good move to support much more value-adding downstream industries.

Suffocating compliance burden


Beyond input costs, compliance adds another layer of complexities hampering private investment. To curb tax evasion and promote formalisation, the government has been adding filing and reporting requirements which are well-intentioned. But that is leading to a compliance nightmare for all kinds of smaller business entities, many of them are part of the country’s formal sector, though with fewer employees than large corporations.

Despite the promise of one nation, one tax, businesses need state-wise GST registration. Thus, a firm must have a registered office in each state which would be costly for any small business operator. No wonder, MSMEs are losing market shares and that’s bound to affect India’s overall capex growth.

The Registrar of Companies (RoC) has made it really easy to register a company. But if someone wants to change its registered address from one state to another due to change in business dynamics, it’s too cumbersome. Because of that, a company may have a registered address in Maharashtra but its employees might be based in Bangalore (Karnataka) or even outside the country, say in the US where the client might be based.