Advances in Consumer Research
Issue:6 : 1100-1105
Original Article
Evaluating The Effects Of Goods And Services Tax On Consumers: An Empirical Study From Thoothukudi
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Assistant Professor, PG and Research Department of Commerce, Kamaraj College (Autonomous), Thoothukudi – 628003
Abstract

The introduction of the Goods and Services Tax (GST) marked a major change in India's indirect tax system. It aimed to simplify taxation and improve economic efficiency. However, its real impact on local consumers remains a topic of debate. This study looks at how GST has affected consumer spending, price perception, and overall purchasing behavior in Thoothukudi. Using primary data collected from households across different income levels, the analysis shows differences in consumer awareness, the perceived fairness of tax rates, and changes in the prices of essential and non-essential goods. The findings reveal that while GST has clarified billing and reduced tax cascading, many consumers still feel the burden of higher prices, particularly for frequently purchased items. The study offers evidence-based insights into the practical challenges consumers face. It also suggests policy ideas to improve transparency, tax knowledge, and affordability. The results add to the ongoing discussion about GST's effectiveness and provide a clear understanding of its effects at the district level

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