Awareness on GST and its Impact Among Consumers in the State of Tamil Nadu: An Emprical Study

I. Introduction

Goods and Services Tax (GST) is an indirect tax which is levied on the supply of goods and services both within and outside India. It was introduced as a Good and Simple tax on 1^st July, 2017. It was founded on the notion “one nation, one market, one tax”². It has subsumed various indirect taxes like the Central Sales Tax, Service Tax, Value Added Tax etc. GST is a destination-based tax. It is the single biggest Tax Reform which has been undertaken since Independence to ease compliance. GST was imposed with the main intention of circumventing the ill effects of the prior indirect taxes like VAT, Service Tax etc. However, when it comes to the understanding of GST the consumers are not having a clear picture over it. Few consumers and economists feel GST as beneficial. This is because, they feel that GST has increased the competitiveness of our products in both domestic and international markets. They have also opined that GST has increased the economic activity which has ultimately lead to creation of more jobs in our country. However, GST is also being criticised by various economists and consumers. Thus, it becomes important to know whether the intention with which GST was implemented has been fulfilled. This can be found out only by finding out the how the consumers feel about the same. Thus, the researcher in this paper tries to find out the awareness on the concept of GST and perception of its effects among consumers by conducting an empirical study. It also tries to find out whether GST is beneficial or not for the consumers.

A. AIMS AND OBJECTIVES OF THE STUDY

The research paper tries to find out the level of awareness and satisfaction among consumers on GST with the following objectives,

1. To determine consumer’s awareness on the concept of GST.

2. To test consumer’s awareness about the GST rates.

3. To evaluate consumer’s awareness on the working of GST.

4. To establish the impact of GST on consumers.

5. To find out the satisfaction of consumers after the implementation of GST.

6. To suggest measures for creating awareness among consumers regarding GST.

B. RESEARCH PROBLEM

The Goods and Services Tax was introduced with much pomp and exposition in the country claiming that it would be a masterstroke which will align the unorganized sector of the economy with the organized sector and that it would help increase in the revenue of the government and also would bring the products to the consumers at a reduced price. Since its inception, the pros and cons of GST implementation have been widely debated and have attracted significant attention from various parties including academic, business and the general public. It was criticised that GST did not provide any instant benefit to the stakeholders. It becomes important to know that four years have been passed since its implementation and the consumers are still unacquainted about the various features of GST. Even the professionals in the Indian financial system were facing problems of clarity in the concepts of GST. Therefore, it is the need of the hour to study on the consumer awareness, knowledge and understanding of GST in India and its perception of its impact among the consumers.

C. HYPOTHESIS

Based on the research problem, the following hypothesis has been framed,

The consumers are not satisfied with the implementation of GST and this is mainly because of the lack of awareness of the various aspects of GST among the consumers.

D. RESEARCH MENTHODOLOGY

The methodology adopted is empirical research. This being an empirical research the data is collected from primary source and survey of secondary sources. The primary sources of data collection are the opinion of the common people. The tool that is used for data collection is questionnaire-based survey. Google forms application was used for preparing and circulating the questionnaire. This questionnaire consists of structured questions with all closed-ended questions. The secondary sources are collected from various articles, E-journals and web pages.

E. SCOPE AND LIMITATION OF THE STUDY

This research paper is to determine to what extent consumers are aware of the concept of GST and to what extent they are aware of its impact on them. . However, this research work is confined only to the consumers in the state of Tamil Nadu. Scope of this non-doctrinal research is limited because the research is conducted within small universe in a restricted geographical area. It is always possible that the replication of this study with a larger universe and availability of time may give more accurate result It is pertinent to note that the scope has been reduced due to the Covid-19 pandemic and that too only literate consumers aged above 20 who are having access to internet. The method of sampling used is simple random sampling. The sample size chosen was 200. The data was collected through Google forms.

II. Goods And Services Tax – An Overview

Goods and Services Tax is an exhaustive indirect tax which covers both goods and services. It is a tax on the supply of goods and services. It is levied at all the stages of production viz., manufacture, sale and consumption of goods and services. Its main objective is to combine all the indirect tax levies into a unified tax, replacing multiple tax levies likes VAT, CST, service tax, excise duty etc. GST has been implemented with the main intention to overcome the difficulties of the past indirect tax structure, and for enhancing the efficiency in tax administration. ³ It is important to note that GST is a destination-based tax and not an origin based tax. GST has subsumed various indirect taxes including Central excise duty, Sales Tax/Value Added Tax (VAT), Additional excise duties, Excise Duty under Medicinal & Toiletries Preparation, Additional Customs Duty (Countervailing Duty – CVD), Taxes on lottery, betting & gambling, Central Sales tax etc. Thus, GST has unified all the above taxes into One tax called GST. However, there were certain indirect taxes which continued to be out of GST. Some of them are Basic Customs Duty, Excise on Liquors, Excise Duty on Tobacco products, Environment Tax, Taxes on petroleum products, Property Tax, Stamp Duties, Taxes on motor spirit & high-speed diesel, Tax on Consumption and Sale of Electricity, etc.⁴

There are three types of GST levied based upon the authority levying it. They are Central Goods and Services Tax (CGST), the State Goods and Services Tax (SGST), the Union Territory Goods and Services Tax (UTGST). There is another type of GST called Integrated Goods and Service Tax (ITGST) based upon the transaction carried out. The Central Goods and Services Tax (CGST) is levied and collected by the Central Government, the State Goods and Services Tax (SGST) is levied and collected by the State governments, the Union Territory Goods and Services Tax (UTGST) is levied and collected by the Union territories governments.⁵

When it comes to the working of GST India has chosen Dual GST model considering its Federal structure. Thus, both the Central and State governments will levy and collect tax simultaneously under GST. Thus, supply of goods or services or both within a state (intra-state supply) attracts both CGST and SGST/UTGST at an equal rate of tax simultaneously. Likewise, in case of inter-state supply that is supply of goods and services made between two different states, then IGST is levied by the Centre. The centre will later apportioned the IGST so collected to the states. Thus, through GST the Centre has got an upper hand to tax both inter-state and intra-state supply of services and goods.

III. Impact of gst on consumers

Implementation of GST has led to both positive and negative impact upon the consumers. When it comes to positive impacts of GST the first and foremost is GST has almost eradicated the cascading effect of tax unlike VAT.⁶ Thus, under GST there was no tax on tax as and a result the end consumer was not burden by the aggregation of taxes. The tax was levied at every stage only on the value added and thus it ultimately reduced the business costs. Secondly, under GST uniform rate of tax is fixed all over the country. Thus, the price of the goods and services would be same pan India. Thirdly, GST has reduced prices of various essential goods as most of the essential goods are exempted from tax or are placed at a lower tax rate slab.

Implementation of GST has caused certain negative or had ill effects too. Some of the negative effects of GST are: firstly, the implementation of GST has increased the cost of eating out. Secondly, the sellers started to take anti-profiteering measures thereby actual benefits of GST were not transferred to the Consumers. Thus, the benefit of GST is not being passed to the consumers. That is actual benefits of reduced GST rate on a good or service when compared to the previous tax regime are not passed on to the consumer instead the seller increases his profit margin to compensate the reduced GST rate in such a way that the prices of goods tend to be the same or sometimes even a rise in price. In addition to this, MRP of the goods were also not changed after implementation of GST. As soon as GST was brought into force, consumers were paying extra tax. This was because MRP which is maximum retail price was already inclusive of taxes. When GST was imposed, the MRP for goods in stock was not rewritten. Even when dates were given by government after complaints by consumers it was not done. It is actually impossible to rewrite MRP of goods in every shop. So, the GST was calculated on this MRP which already includes tax. Price of goods increased massively for certain items. This trend still continues as MRP is not revised. In fact, price of commodities has only increased and if debated would be blamed on inflation. There is not one product whose MRP was reduced for imposing GST. Consumers became the scape goats for benefitting corporates.

IV. Data analysis and interpre-tation

An empirical research was conducted among various consumers in the state of Tamil Nadu to identify to what extent they are aware about the concept of GST and its impacts. The methodology used by the researcher was Questionnaire based survey. Both qualitative and quantitative aspects have been taken into consideration for the study. Due to the Covid-19 situation, the data was collected online through Google forms. The researcher has divided the questionnaire into 5 parts consisting of 5 questions in each part. The list of questions is attached in the Annexure. About 200 responses were collected through the Google forms. The data so collected is analysed and interpreted in the form of pie charts and bar graphs below.

A. DEMOGRAPHIC INFORMATION ABOUT THE RESPONDENTS

The study analysed the various demographic factors of the respondents such as gender, age, income, educational qualification and profession. The data were collected from 200 respondents by way of questionnaire created through google forms. The study found that 60% of the respondents were males and the rest were females (Figure 1). The scanning of age group of respondents revealed that 53% of the respondents belong to the age group of between 20 and 40 years and about 42% were between 40 to 60 years and the rest 5% of the respondents aged above 60 years (Figure 2). Among the respondents 2% were doctorate, 60% of the respondents were post graduates and 38% were under graduates (Figure 3). The probing of occupational status revealed that about 50% of the persons who have responded were Professional advocates, 15% Private employees, 25 % Government employees and the rest were professionals other than advocate (Figure 4). The income status revealed that about 20% of the respondents fall in the monthly income range between ₹ 20,000 – ₹ 30,000 and about 30% fall in between ₹ 30000 - ₹ 50000 and about 40% fall in between ₹ 50000 - ₹ 100000 and the rest 10% fell above ₹ 1 lakh a month (Figure 5).

Figure 1: Gender of respondents

Figure 2: Age of the Respondents

Figure 3: Educational Qualification

Figure 4: Employment of the respondents

Figure 5: Monthly Income of the respondents

B. CONSUMER’S AWARENESS ON THE CONCEPT OF GST

To find out the awareness among the consumers about the concept of GST, six questions were asked in the questionnaire. The responses are analysed below through graphical representation.

QUESTION 1: DO YOU THINK YOU PAY TAX WHEN YOU BUY A GOOD OR SERVICE?

This shows that the about 80% of the respondents are aware that they are paying tax while they buy a good or service. But it is pertinent to note that the remaining 20% respondents are paying tax without having the knowledge that they pay tax while they buy a good or service.

QUESTION 2: ARE YOU AWARE OF THE TERM GST?

The survey clearly shows that most of the respondents are aware of the term Goods and Services Tax. However, nearly 20% of the respondents are not aware of such term. It is really shocking to know that they are not aware of such term. This is because survey was conducted among educated persons from the cities in Tamil Nadu only and if these set of literate respondents have not heard about the term GST then there arises a major question how far GST would have reached the illiterate people in the rural villages.

QUESTION 3: GST IS A ______ TAX

From the above pie-chart it is clear that only half of the respondents are aware that GST is an Indirect Tax. About 20% of the respondents are misconceived it as a Direct tax, 15% have responded it as a Service tax and the rest respondents have mentioned it as Goods tax. This shows that consumers are still confused about the nature of GST.

QUESTION 4: GST IS A_____ BASED TAX

It can be inferred from the above chart that only 55% of the respondents are aware that GST is a destination-based tax. About 25% of the respondents think that GST is an origin-based tax and the rest are not aware about the nature of GST. This shows that the most of the consumers do not know about which state is collecting the GST and to whom the tax amount is being paid.

QUESTION 5: GST HAS SUBSUMED OR REPLACED WHICH OF THE FOLLOWING OLD TAXES?

CESS

CESS

Advertisement Tax

Advertisement Tax

From the above graph, it can be understood that most of the consumers i.e., about 71% of the respondents are aware that GST has replaced the Service tax. About 56% are aware that VAT is replaced by GST. Only 45% of people are aware that Central sales tax is subsumed by GST. And about 25% of the respondents are unaware that the Entry tax, Luxury Tax, Cess and surcharges are subsumed under GST. Thus, it can be legibly seen that most of the consumers are not very clear about the taxes which were replaced by GST.

QUESTION 6: WHAT ARE THE TYPES OF TAX LEVIED UNDER GST?

The graph shows that 71.8% of the respondentss are aware that CGST is a type of GST. About 65.8% are aware that SGST is being levied. Only 29.2% are aware about UTGST. About 52.5 % respondentss are only aware of ITGST. Thus, it can be understood from the above graph that the consumers are not at all aware of the types of taxes levied under GST.

C. CONSUMER’S AWARENESS ON THE WORKING OF GST

To find out the awareness among the consumers about the Working of GST, five questions were asked in the questionnaire. The responses are analysed below through graphical representation.

QUESTION 1: UNDER GST REGIME TAX CAN BE LEVIED BY WHOM?

The above pie-chart shows that only 46.5% of the respondents have the awareness that all the three governments that is Central, State and Union Territory Governments levy CGST, SGST and UTGST respectively. About 37.6% think that only Central Government is levying GST and 12.9% think only State Government is levying GST and the remaining feel Union Terrirtory government is levying GST. It is shocking to see that about 54% of the respondents don’t know that all the three governments can levy their respective GST’s. This misconception has created a thought in the minds of the respondents that only the Central government is benefited from GST and the state governments are left at loss due to GST subsuming VAT, entertainment tax, luxury tax etc., which were levied and collected by state governments exclusively prior to the implementation of GST.

QUESTION 2: WHO PAYS GST AND WHO REMITS IT TO THE GOVERNMENT GENERALLY?

It can be easily implied from the pie-chart that around 66% of the respondents are aware that generally, it is the consumer who pays GST and the supplier or the seller would collect it from the consumer and remit it to the government. However, the remaining respondents are unaware of this. This shows that the consumers are ignorant of this simple concept.

QUESTION 3: WHO COLLECTS CGST, SGST, UTGST, IGST?

From the above graph it can be inferred that about 90% of the respondents have correctly opted that CGST is collected by Central government, about 89% have correctly opted that SGST is collected by State government, 80% have correctly opted that UTGST is collected by Union Territory government. But, only 52% of the respondents have correctly opted that IGST is collected by the Central government. This apparently shows that the consumers are still unaware about the working of IGST.

QUESTION 4: WHETHER MRP IS INCLUSIVE OF GST?

It can be implied from the above pie-chart that only 67% of the respondents are aware of the fact that Maximum Retail Price is inclusive of GST. The remaining respondents 33% of respondents are not aware of this fact. It is very shocking to see almost one-third of the consumers are not aware that MRP is inclusive of GST. This lack of awareness will be misused by the retailers by charging GST upon MRP thereby pricing at a price more than MRP.

QUESTION 5: IDENTIFY THE TYPE OF GST YOU PAY IN CASE OF INTRA-STATE SUPPLY, INTER-STATE SUPPLY, EXPORT OR IMPORT

It is evident from the above bar graph that the respondents are not clear about what type of tax are being paid when there is an interstate and intrastate supply of goods and services. Thus, the consumers are unaware that when they are buying a service or a good within a state they pay both CGST and SGST. Likewise, they are also not aware of the fact that when they buy a service or a good from other states they are liable to pay only IGST and not SGST or CGST.

A. CONSUMER’S AWARENESS ON GST RATES

To find out the awareness among the consumers on the GST rates, five questions were asked in the questionnaire. The responses are analysed below through graphical representation.

QUESTION 1: DO YOU KNOW THERE ARE DIFFERENT RATES OF GST FOR DIFFERENT GOODS AND SERVICES?

It is evident from the above chart that about 85% of the respondents has the knowledge that there are different rates of GST. Only 10% feel that there are no different rates. This shows that most of the consumers are aware that there are different rates of GST for different products and services.

QUESTION 2: DO YOU KNOW CERTAIN GOODS AND SERVICES ARE EXEMPTED FROM GST ?

The above pie-chart reveals that around 75% of the respondents are aware that certain goods and services are exempted from GST. However, the remaining respondents are not aware of the same. This apparently shows that the consumers are not completely aware of GST.

QUESTION 3: SELECT THE GOODS WHICH YOU THINK ARE EXEMPTED FROM GST

It can be inferred from the above graph that most of the people are aware that Milk is exempted from GST. But the graph shows that the consumers are not that much aware of the goods exempted under GST. Around 30% have selected Domestic LPG as an exempted good which is not true. They are not awrae that they are paying 5% GST on Domestic LPG, Sugar and Vegetable Oils. This legibly shows that the consumers are not aware of these exemptions.

QUESTION 4: SELECT THE GOODS WHICH YOU THINK ARE EXEMPTED FROM GST

It is evident from the above graph that only half of the respondents are aware of the services that are exempted from GST that too only to a minimal extent. But the rest of them are not at all aware of such exemptions as most of them did not attempt this question.

QUESTION 5: ARE YOU AWARE OF THE RATE OF GST FOR THE GOODS AND SERVICES YOU USE ON A DAILY BASIS?

The above pie-chart shows that only 45% of the respondents are aware of the GST rates of the daily used goods. Around 25% respondents are not aware while 30% of the respondents are not sure about the rates. This apparently shows that the consumers are not aware of the GST rates of the very basic daily needs.

A. AWARENESS ON THE IMPACT OF GST ON CONSUMER

To find out the awareness among the consumers on the impact of GST, five questions were asked in the questionnaire. The responses are analysed below through graphical representation.

QUESTION 1: DO YOU THINK TAX BURDEN HAVE BEEN REDUCED DUE TO THE IMPLEMENTATION OF A SINGLE TAX- GST?

The above pie-chart indicates that around 53% of the respondents accept that the overall taxes on a good has been reduced after GST. But 27% of the respondents don not accept the same and 20% of the respondents are not sure about its benefits. This type of response shows that some consumers are happy with GST and others are not. However, the majority accept the benefit of GST.

QUESTION 2: DO YOU THINK PRICE HAVE BEEN INCREASED DUE TO GST?

The pie-chart shows that around 55% of the respondents feel that the price of the goods have been increased due to GST. Only around 27% of the respondents feel the decrease in the prices due to GST. The above response is entirely contrast to the responses received in the previous question. The respondents feel the overall tax is reduced but they don’t feel the price of the good has reduced. The problem here is the benefit of reduced taxes is not passed to the consumers. This is the main reason for the increase in the price of goods.

QUESTION 3: MONTHLY EXPENDITURE AFTER GST

The above chart clearly shows that half of the respondents have experienced increase in expenditure after GST. Only 10% have felt decrease in expenditure after GST. The remaining 40% of the respondents are not able to differentiate they feel that GST has not impacted their expenditure amount. This shows that there is no significant decrease in the expenditure amount after GST.

QUESTION 4: DOU YOU THINK THE SUPPLIERS ARE NOT PASSING THE BENEFIT OF GST TO THE END CUSTOMER?

About 56% of the respondents feel that the suppliers are not passing benefit to the consumers. Around 22% of the respondents are not aware of it while the remaining 22% feel that suppliers are passing the benefits.

QUESTION 5: ARE YOU AWARE OF THE ANTI-PROFITEERING AUTHORITY

The above pie-chart clearly indicates that only 43% of the respondnets are aware of the Anti-profiteering authorities and the remaining consumers are not aware of such authority. It is very much important for the consumers to know about these authorities for reporting any profiteering or fraud or unfair trade practice by the suppliers. It is the duty of every consumer to give complaints against them.

A. SATISFACTION OF THE CONSUMER

The following table shows the satisfaction of the consumers due to the implementation of GST. A five point he Likert scale is used to measure the satisfaction of the consumer in various aspcts of GST. Here 1 indicates Strongly disagree, 2 indicates disagree, 3 indicate neutral that is neither agree or disagree, 4 indicates agree, 5 indicates strongly agree.

TABLE: Satisfaction of the Consumers

The above table shows that around 34% of the respondents are neutral and they don’t have a say whether the GST is beneficial or not. Around 23% agrees and only 19% of the respondents agree that GST is beneficial. Likewise around 13% disagree and 11% strongly disagree that GST is beneficial over the old taxes. This indicates that consumers have diverse perspectives when it comes to the benefit of GST over the old taxes. For some consumers it is beneficial and for others it is not.

The above table indicates that around one-third of the respondents agree with the affordability of goods post GST while the other one-third respondents diagree and the remaining one-third are neutral. This apparently clearly that some consumers are happy with GST while other are not. It can be guessed from the above awareness questions asked to the consumers that they are not aware of the impact of GST. Thus, there is a lot of disparity in the answer.

The above table shows that around 40% of the respondents are neutral about the GST rates. About 35% of the respondents are not happy with the GST rates while only 25% of the respondents are happy with the GST rates. This clearly indicates that the consumers are not happy with the GST rates.

The above table above indicates that around 30% of the respondents are neutral and do not have an opinion as to whether the GST is cost effective or not. Around 40% of the respondents are not at all happy with the GST and they feel that the cost of various products and services have been increased after GST. Whereas 30% feel that GST is cost effective and the cost of various items have reduced after the implementation of the GST. In reality, under the GST regime, the tax rate for various necessary consumer goods is actually lesser when compared to the old tax rate. But the problem is the manufacturers, retailers or sellers do not pass the reduced tax benefit to the consumers instead they increase the cost of the goods to maintain the pre-GST MRP.

Thus, it can be concluded from the above table that most of the respondents are neutral when it comes to the satisfaction of the implementation of GST.

V. Conclusion

GST is one of the revolutionary reform which had a great impact on India and its taxation system. Its implementation had diverse effects based on the type of goods and services. Some goods and services had become cheaper and few goods and services became more costly after the implementation of GST. The foremost object with which a tax is levied is for the purpose of generating revenue. Likewise, the other major object for imposing tax is to reduce the inequalities among consumers. It is pertinent to note that GST has fulfilled this objective to an extent. This is evident from the GST rates imposed on different goods and services. The luxury goods such as gold, diamond, luxury cars and prohibited goods such as tobacco, pan masala are kept at a higher slab rate of 28% to bring economic equality in the society and to curb the use of prohibited goods respectively. Likewise, the essential items like rice, wheat etc are exempted from GST. It’s important to note that GST is taxed only on the goods which are bought from a big luxurious shops having aggregate turnover more than the exemption limit and not for the goods or services provided by a small shop having a lesser turnover. Thus, it can be seen that GST has been implemented to reduce the economic disparity in the society. It is pertinent to note that the benefits of GST has not reached the consumers due to lack of awareness among them. Therefore, it is important to understand that Goods and Services Tax is a long-term strategy planned by the Government. Its positive impact can only be seen in the long run. However, a well-designed GST Policy can bring a qualitative change in the tax system of India. Let us hope GST leaves a positive impact and helps to boost up the Indian economy and convert India into a unified national market with simplified tax regime. Thereby a rising Indian economy would help in the financial growth of the common man. As a result, the researcher concludes that GST will play an important part in our country's growth and development.

VI. Findings

Based on the empirical research, the researcher has observed the following,

1. About three-fourth of the consumers only have the knowledge that they pay tax while they buy a good or a service. The remaining consumers are unaware of the fact that they pay a tax while buying a good.

2. The consumers are unaware of the nature of GST that is whether it is a direct or an indirect tax or if it is a destination based or origin-based tax. The level of awareness of the GST has not reached a satisfactory level till date. Most of the respondents were unclear on the rates of GST on different goods and services.

3. The study found that most of the people have a neutral opinion regarding GST. Most of the people still don’t have proper knowledge about that MRP is inclusive of GST.

4. The people are having difference of opinion relating to the benefits of GST, overall development of country and increase in prices of goods & services. Some people feel it positive the reset are not satisfied with GST.

5. It is due to the lack of information on GST, the respondents had a high negative perception of the impact of implementation of GST.

VII. Suggestions

1. Providing adequate and relevant fundamental information on GST is necessary for a better understanding of the general principle of GST. This can be achieved by organizing seminar, talk, group discussions among the educated persons like legal professionals, student community, young entrepreneurs etc.

2. GST training and courses must be provided by the Government, various institutions and companies to educate the people all around.

3. GST charges must be transparently notified on their respective organization’s notice board and informed prior to delivering such goods or service.

4. Government can telecast advertisements in such a way that it creates awareness on the concept of GST for the welfare of public which may reach most of unaware audience.

5. More campaigns can be held to spread awareness about GST by the GST department. Social media platforms like face book, YouTube can be used to attract the attention of public in creating a genuine awareness about the fraudulent practices of businessmen.

6. Conducting short film contest regarding awareness of GST in social media and by telecasting short films or Ads regarding awareness of GST among general public.

7. Affixing the details or tollfree numbers of National Anti-profiteering Authority established under GST in the conspicuous place in every restaurant, malls, retail shops etc.

8. Periodical inspection and raid by the National Anti-profiteering Authority and by the GST authorities in the markets, restaurants and other areas where illegal or unethical profiteering are taking place or in the places where the complaint has been lodged by general public.

9. A strict check on profiteering activities will have to be done, so that the final consumer can enjoy the real benefits of GST.

*****

VIII. References

1. Dr. P. Uma Swarupa, One Nation - One Tax (GST) – The Gainers And Losers In India, 1 IJIRMS 35 (2016).

2. Viji, Overview of GST, VIKASPEDIA (22 September, 2016), https://vikaspedia.in/so cial-welfare/financial-inclusion/faqs-on-gst-1/faqs-on-gst

3. Prabha L, Bhuvaneswari K and Nandida S, “Impact of GST on consumer’s behaviour”, 4 IJAR 410 (2018).

4. Vinayak Revji Gandal “An Analytical Study on Awareness Towards GST Amongst Traders: A Case Study of Khalapur Taluka of Raigad District in Maharashtra”, 2 IJMS 133 (2018).

5. S.Muthupandi & Dr. Joseph Xavier, “Awareness of Implementation of Goods and Services Tax (GST) Among College Students’ in Sivakasi” 7 IJESC 11065 (2017).

*****