Umesh Parmar
Management
Feburary 2025
The Goods and Services Tax (GST) was introduced in India in 2017, and it revolutionized the indirect tax system by consolidating multiple taxes into a single structure. While the focus has often been on the impact of GST on businesses and the economy, its effect on consumer buying behavior remains a critical area of study. This research aims to evaluate how GST has influenced consumer purchasing decisions in the state of Rajasthan, considering factors like price sensitivity, shifts in consumer preferences, and awareness of GST. Data were collected from 500 consumers across urban and rural regions of Rajasthan. The results indicate that GST has led to increased price sensitivity, higher awareness in urban areas, and shifts in purchasing preferences toward essential goods. The research concludes that GST has significantly altered consumer buying behavior in Rajasthan
93- 102
© Airo Journals 2021
