Impact of Goods and Services Tax (GST) on Customers' Perception - An Empirical Study

Impact of Goods and Services Tax (GST) on Customers' Perception - An Empirical Study
Author(s):
Dr. Vengatesan C
Keywords:
Goods and Service Tax, GST Council, customer perception, methodology, implementation and impact
Abstract
The study begins with a description of the wider background to the study so as to provide the necessary overall research content. The researcher captures the conceptual framework relating to implementation of Goods and Service Tax (GST) and regulation governing GST Council in India. Based on this conceptual framework, one can understand the GST and the tax came into effect from July 1, 2017. In order to identify impact on GST, the researcher deeply looked into the customer perception. Further, essentially the gaps in literature are explored with the aim of showing how they influenced the present study’s overall approach and in tackling the research questions posed. This is followed by the objectives of the research. The researcher describes the need for the study and scope of the study followed by research methodology, data analysis and limitation of the study. Retail businesses are impacted during the implementation of GST in India. Finally, the implementation of GST has impacted customers in India both positively and negatively.
Article Details
Unique Paper ID: 156681 Publication Volume & Issue: Volume 9, Issue 4 Page(s): 488 - 493
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