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 Goods and Service Tax (GST) was introduced on July 1st 2017 in India, the most significant indirect tax reform, bringing together multiple Central and State Sales Taxes into a single tax, quoted as “ONE NATION ONE TAX”. GST created a common market, reducing the cascading of taxes, simplified compliance and improved transparency. Over eighty years, GST has steadily evolved through rate rationalisation and digitalization, becoming the backbone of India’s tax framework.
D. Thirumala Rao (2026) studied this question.