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@article{185016,
        author = {Dr.Balaji.P},
        title = {A Study on The Perceptions of Degree Students About GST Awareness in Kanchipuram City},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {12},
        number = {4},
        pages = {4291-4299},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=185016},
        abstract = {The implementation of the Goods and Services Tax (GST) represents a significant reform in India’s indirect taxation system, aimed at enhancing efficiency and simplifying the tax structure. By consolidating numerous Central and State levies into a single unified tax, GST mitigates the cascading effect of taxation and facilitates the establishment of a cohesive national market. While the policy has garnered both positive and negative responses, concerns persist regarding its impact on consumer prices and tax compliance. This study seeks to evaluate the level of awareness and understanding of GST among students, given their role as future stakeholders in the economy. A random sample of 60 students from diverse academic backgrounds and years of study was surveyed to assess their familiarity with the principles and application of GST. The findings highlight a knowledge gap, indicating that although many students are aware of the existence of GST, they often lack a comprehensive understanding of its mechanisms and implications. This lack of awareness may contribute to broader issues of non-compliance and misinformation within the general public.},
        keywords = {Goods and Services Tax (GST), Indirect Tax Reform, Student Perception, Tax Compliance, National Market Integration, Economic Literacy},
        month = {September},
        }