The study analyses the impact of the Goods and Services Tax (GST) on logistics management and operational costs in India, with a particular focus on operational efficiency. A quantitative approach was employed, gathering survey data from 350 senior management professionals, including CEOs, Operations Managers, and Finance Managers, across various logistics organizations in India. A random sampling method ensured a representative sample, and the data was analysed using SPSS and Amos. The findings indicate that GST significantly enhances operational efficiency ( \(\beta\)  = 0.902, p < 0.05) and leads to a substantial reduction in operational costs ( \(\beta\)  = 0.949, p < 0.05). Additionally, operational efficiency serves as a significant mediator in the relationship between GST and operational costs ( \(\beta\)  = 0.143, p = 0.035). The study concludes that GST adoption improves operational efficiency and reduces expenses in logistics enterprises, with the partial mediation effect highlighting GST's broader benefits. Future research should explore its long-term impacts and effects in other industries for a more comprehensive understanding.