"Impact of GST Reforms on Inclusive Development: A Consumer-Based Study”

Afroz Firoz Inamdar; Dr. Pramila Shriram Patil

"Impact of GST Reforms on Inclusive Development: A Consumer-Based Study”

Author(s)	Prof. Afroz Firoz Inamdar, Dr. Pramila Shriram Patil
Country	India
Abstract	Abstract Taxation is one of the most important sources of public revenue as part of the public finance of any government. The taxation system in India has changed from time to time according to changing economic conditions, administrative needs, and policy objectives. It includes direct tax and indirect tax. Income tax is a direct tax, and the Goods and Services tax is an indirect tax. Prior to implementation of GST, different taxes were levied by the central government and state government independently, such as central excise duty, service tax, value-added tax, central state tax, entertainment tax, etc. Tax on tax was one of the limitations of the pre-GST regime. No input tax credit was available in the pre-GST regime, which resulted in the accumulation of tax at each stage of supply, because of which the price of goods and services to the final consumer was increasing. It reduced consumer welfare as well as adversely affected the competitiveness of Indian goods in domestic and international markets. So, to collect one tax, the national government of India introduced the Goods and Services Tax (GST) in India on July 1, 2017. Instead of various indirect taxes, only one tax for the nation is the most significant reform in the indirect tax of India in the post-independence era. The primary objective of this research is to examine the impact of GST reforms on inclusive development from the consumer’s perspective. The specific objectives of the study are to evaluate the level of awareness and understanding of GST among consumers belonging to different income categories. to examine changes in consumer spending and purchasing behaviour after GST implementation and to analysed whether GST has contributed to price stability and improved affordability of essential goods and services. The research design of the study is descriptive and analytical. The study was conducted in Chakan City of Pune District in Maharashtra and focused on consumers in Chakan City. The total sample size was 50 selected by using convenience sampling. The study is limited to Chakan City only with a small sample size. The findings are based on respondents' perceptions. From analysis of data, it is observed that more than 90% of respondents are aware of GST and its calculation. All respondents have a positive approach: GST has simplified the tax system, and GST has replaced multiple indirect taxes effectively. Hypotheses are tested with the Chi-Square test and indicates that there is association between GST reforms and consumer behaviour and Inclusive development.
Keywords	Taxation System, GST Reforms, Inclusive development, Consumer behaviour
Field	Business Administration
Published In	Volume 8, Issue 5, September-October 2026
Published On	2026-09-07

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International Journal For Multidisciplinary Research

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"Impact of GST Reforms on Inclusive Development: A Consumer-Based Study”

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