The implementation of the Goods and Services Tax (GST) in India on July 1, 2017, marked a historic transformation in the indirect taxation system by replacing multiple cascading taxes with a unified tax regime. The reform aimed to enhance transparency, simplify compliance, and create a common national market. This research paper examines the impact of GST on consumer purchasing behaviour in India, focusing on awareness levels, price perception, spending patterns, and consumer satisfaction. A structured questionnaire was administered to 200 respondents from metropolitan and semi-urban regions. Statistical tools such as percentage analysis, chi-square tests, correlation, and regression analysis were used. The findings reveal that GST has moderately influenced purchasing decisions, particularly in discretionary goods, while essential goods consumption remains relatively unaffected. Awareness and financial literacy significantly affect consumer perception. The study concludes that GST has improved transparency but requires enhanced consumer education for optimal benefits.
Gajula Jyoshna (Wed,) studied this question.