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IMPACT OF GOODS AND SERVICES TAX (GST) ON THE BUYING BEHAVIOUR OF FMCG CONSUMERS IN ALANALLOOR GRAMA PANCHAYATH, PALAKKAD (DT)
Ranjith karat [1] and Prajith Karat [2]

Published in: Journal for Advance Research in Applied Sciences
Volume- 4, Issue-5, pp.61-65, Oct 2017
DPI :-> 16.10089.JARAS.2017.V4I5.6165.2037



Abstract
The Goods and Services Tax (GST) has become one of the most prominent topics discussed since its introduction in India. GST was effectively implemented in1st July 2017. Despite the mixed reviews received from the practitioners, general public and most important businesses. The new tax policy implemented has brought about changes in the country particularly in tax administration system and business transactions. Many times it has been observed that people may have difficulty in understanding the tax system as well as they have different perception on taxes on consumption. The implementation of Goods and Services Tax (GST) is expected to affect consumer behavior in India. Thus, this study examines the impacts of GST on the buying behavior of FMCG consumers, particularly in Alanalloor Gramapanchayath, Palakkad (DT).

Key-Words / Index Term
Goods and Services Tax (GST), consumer Behavior, FMCG

How to cite this article
Ranjith karat [1] and Prajith Karat [2] , “IMPACT OF GOODS AND SERVICES TAX (GST) ON THE BUYING BEHAVIOUR OF FMCG CONSUMERS IN ALANALLOOR GRAMA PANCHAYATH, PALAKKAD (DT)”, Journal for Advance Research in Applied Sciences, 4, Issue-5, pp.61-65, Oct 2017. DPI:16.10089.JARAS.V4.I5.2037