Evaluating Consumer Awareness and Perception of Goods and Services Tax in Belagavi City, India: A Quantitative Case Study

Abstract

The Goods and Services Tax (GST) was introduced in India with the goal of simplifying the indirect tax system, ensuring uniformity among states, increasing transparency, and promoting ease of doing business. Having these objects, consumer awareness and perception towards GST remain limited, especially in Belagavi City. The study’s main motive is to analyze the level of awareness and perception of consumers towards GST. It explores how well consumers understand GST, such as its system, advantages, and impact on pricing and transparency. This study is both analytical and descriptive in nature. Primary data was collected from 100 respondents by a structured questionnaire with close-ended and Likert scale questions. And secondary data is also used for study. A convenience sampling method was adopted. The data was analyzed by Microsoft Excel and Chi-square test and regression analysis to assess the association between variables. The findings say many consumers are aware of GST as a unified tax replacing multiple indirect taxes with inadequate understanding of key components such as tax slabs, ITC, and procedures. The study also highlights that personal curiosity and peer discussion are the most influential factors. Consumers perceive GST to bring uniformity and transparency but also direct concern of price increases and lack of clarity. This study highlights the need for awareness campaigns, programs, educational initiatives, and government communication to bridge the gap between GST and consumer understanding. It summarizes the findings' applicability or policy significance.