The introduction of the Goods and Services Tax (GST) in India on July 1, 2017 brought a major transformation in the indirect taxation system by replacing multiple taxes with a unified structure. While the macroeconomic implications of GST have been widely studied, its impact on consumer buying behavior in semi-urban regions remains underexplored. Semi-urban areas represent a transitional market between rural and urban economies, characterized by moderate income levels, growing awareness, and evolving consumption patterns. This study examines the impact of GST on consumer buying behaviour in semi-urban Telangana, focusing on price sensitivity, awareness levels, purchasing preferences, and spending patterns. The findings indicate increased price consciousness, a shift toward essential goods, moderate GST awareness, and cautious discretionary spending. The study concludes that GST has significantly influenced consumer behaviour in semi-urban Telangana, though adaptation levels vary based on income and education.
Dr. K. Mahendar (Wed,) studied this question.