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@article{155218,
        author = {Dr.V.MASULAMANI},
        title = {A STUDY OF CONSUMER PERCEPTION ON IMPLEMENTATION OF GST WITH REFERENCE TO CHITTOOR MUNICIPALITY , ANDHRA PRADESH},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {9},
        number = {1},
        pages = {120-125},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=155218},
        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.},
        keywords = {GST, DIRECT TAX, VAT, Consumer perception},
        month = {},
        }