The introduction of Goods and Services Tax (GST) in India marked a significant reform in the indirect taxation system, aiming to unify multiple taxes into a single framework and enhance transparency. This study examines the level of customer awareness regarding GST in Telangana. The research is based on primary data collected from 200 respondents through a structured questionnaire. Statistical tools such as percentage analysis, descriptive statistics, ANOVA, and t-test have been used for analysis. The findings reveal that although respondents show moderate awareness about GST, there is no significant difference in awareness levels across demographic variables such as gender, age, education, occupation, income, and residential area. The study concludes that awareness is fairly uniform, but further educational initiatives are needed to improve understanding of GST among the public.
Mulge et al. (Wed,) studied this question.