Corporate India's earnings are projected to experience a notable growth in Q3 FY26, with analysts anticipating a faster rate compared to the previous year. Kotak Institutional Research forecasts an 8.8% earnings growth, or 5% excluding oil marketing companies. Motilal Oswal is more optimistic, expecting 16% growth overall and 13% excluding oil firms. This anticipated surge is partly attributed to the full impact of GST 2.0 cuts implemented in September 2025, though some sector-specific transition issues may persist.