The Goods and Services Tax (GST), which was implemented in India in 2017, was a significant change to the nation's tax system, substituting a single indirect tax for several tax system. This study examines how GST affects customer behavior, concentrating on Making One Nation, One Tax a reality in India was the aim of the Goods and Services Tax (GST). It is an historic shift to the indirect tax structure in India. The Hon. Prime Minister of India, Shri. Narendra Modi, formally put the GST into effect from July 1st, 2017. GST is a tax on the supply of goods and services, as opposed to Value Added Tax and Service Tax. It has absorbed several types of indirect taxes that were in place prior to its implementation, including sales tax, service tax, VAT, and others. It adopted a number of indirect taxes that were in place prior to its implementation, including sales tax, service tax, VAT, and others. The Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Union Territory Goods and Services Tax (UTGST), and Integrated Goods and Services Tax (ITGST) are the four different forms of GST that are based on the type of transaction and the authority that imposes it. Although the Goods and Services Tax (GST) was implemented as a straightforward tax, consumers in India were actually somewhat confused about how it was being applied. By conducting an empirical study, this paper aims to determine the level of public awareness regarding the GST concept, consumer satisfaction with the GST. Last but not least, this report offers recommendations to the government for raising consumer understanding of the GST concept and its advantages.
Kishan Thallapalli (Wed,) studied this question.