Impact Of GST On FMCG Industries with Special Reference to Karnataka

  • Unique Paper ID: 207593
  • Volume: 13
  • Issue: 3
  • PageNo: 1856-1864
  • Abstract:
  • The introduction of the Goods and Services Tax has brought significant reforms in the indirect taxation structure of India and has influenced various sectors of the economy, particularly the Fast-Moving Consumer Goods Industry. This study examines the impact of GST on FMCG industries with special reference to Karnataka. The main objective of the study is to analyze how GST has affected sales performance, tax structure, pricing, and consumer demand for FMCG products. The research is based on both primary and secondary data. Primary data were collected from 80 respondents including retailers and consumers through a structured questionnaire, while secondary data were obtained from government reports, journals, and online publications. Statistical tools such as ANOVA and Chi-square tests were used to analyze the data and test the research hypotheses. The findings reveal that GST has simplified the taxation system, improved supply chain efficiency, and influenced the pricing and sales of FMCG products. However, some small retailers initially faced challenges in adapting to GST compliance procedures. Overall, the study concludes that GST has positively contributed to the development and operational efficiency of the FMCG sector in Karnataka.

Copyright & License

Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{207593,
        author = {DR. DINESH KUMAR C and CMA Dr Trinesha TR},
        title = {Impact Of GST On FMCG Industries with Special Reference to Karnataka},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {13},
        number = {3},
        pages = {1856-1864},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=207593},
        abstract = {The introduction of the Goods and Services Tax has brought significant reforms in the indirect taxation structure of India and has influenced various sectors of the economy, particularly the Fast-Moving Consumer Goods Industry. This study examines the impact of GST on FMCG industries with special reference to Karnataka. The main objective of the study is to analyze how GST has affected sales performance, tax structure, pricing, and consumer demand for FMCG products. The research is based on both primary and secondary data. Primary data were collected from 80 respondents including retailers and consumers through a structured questionnaire, while secondary data were obtained from government reports, journals, and online publications. Statistical tools such as ANOVA and Chi-square tests were used to analyze the data and test the research hypotheses. The findings reveal that GST has simplified the taxation system, improved supply chain efficiency, and influenced the pricing and sales of FMCG products. However, some small retailers initially faced challenges in adapting to GST compliance procedures. Overall, the study concludes that GST has positively contributed to the development and operational efficiency of the FMCG sector in Karnataka.},
        keywords = {GST, FMCG Industry, Tax Reforms.},
        month = {August},
        }

Cite This Article

C, D. D. K., & TR, C. D. T. (2026). Impact Of GST On FMCG Industries with Special Reference to Karnataka. International Journal of Innovative Research in Technology (IJIRT). https://doi.org/doi.org/10.64643/IJIRTV13I3-207593-459

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