The implementation of the Goods and Services Tax (GST) in India has brought significant changes to the taxation structure, particularly affecting the jewellery sector. This study examines the influence of GST complexity on consumer jewellery buying decisions, adopting a consumer behaviour approach. The research employs a descriptive research design with primary data collected from 120 jewellery customers through a structured questionnaire. The study utilizes descriptive statistics and multiple regression analysis to examine the relationship between GST complexity, consumer awareness, price perception, and jewellery purchase decisions. The findings reveal that GST complexity significantly influences consumer buying decisions, with perceived complexity negatively impacting purchase frequency. The study contributes to understanding how tax policy complexity affects consumer behaviour in the jewellery sector and provides recommendations for policymakers and jewellers to enhance consumer understanding and compliance.
MANCHINEELLA RAJENDER (Wed,) studied this question.