A STUDY OF CONSUMER PERCEPTION ON IMPLEMENTATION OF GST WITH REFERENCE TO CHITTOOR MUNICIPALITY , ANDHRA PRADESH

A STUDY OF CONSUMER PERCEPTION ON IMPLEMENTATION OF GST WITH REFERENCE TO CHITTOOR MUNICIPALITY , ANDHRA PRADESH
Author(s):
Dr.V.MASULAMANI
Keywords:
GST, DIRECT TAX, VAT, Consumer perception
Abstract
Taxes are two types .i.e. Direct tax and indirect tax. GST is indirect tax. It subsumed into single GST. It included all indirect taxes levied on goods, including central and state-level taxes. Goods and service Tax is simple tax system. It would also make Indian products to market the products in domestic and international . When a single taxation procedure will implement ,inflation will come down. The rate of taxation on necessary materials like agriculture product, medicines will be low . Our economy is highly affected by the indirect taxes like service tax, VAT tax, duties sales tax etc. They are all affecting our economy in different area because most of indirect tax applied by state government in their particular state and that make differentiation in the form of rate of indirect taxes This study delineates the perception of consumer which changes their purchase behavior. It represents the economic activities of all individual influenced by the GST. This study highlights the perception of consumer on implementation of Goods and Service Tax in Chittoor municipality area.
Article Details
Unique Paper ID: 155218 Publication Volume & Issue: Volume 9, Issue 1 Page(s): 120 - 125
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