Jerome Joseph joined the department of Commerce, Sacred Heart College in May 2025. He has done his post-graduation from Pondicherry University and under graduation from Sacred Heart College, Thevara. He is currently doing his PhD in Gulati Institute of Finance and Taxation, Thiruvananthapuram, affiliated to Cochin University of Science and Technology (CUSAT). His research focuses on various governance issues of Goods and Services Tax (GST) in India.