A Study on Perception of Pharmacists Towards Goods and Services Tax (GST) in Guntur District of Andhra Pradesh, India

Saikumar, K.; Babu, B. Kishore

doi:10.2139/ssrn.3226153

Cited by 2 publications

(1 citation statement)

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“…The researcher concluded that consumers have a positive attitude towards GST and consumers do not have clarity with regard to the framework of GST implemented in India. (Kumar, 2018) studied the factors influencing the consumer perception towards GST in India through survey method by using convenience sampling. The researcher found that tax knowledge, tax morale and tax compliance as some of the key factors influencing consumer perception towards GST and concluded that government should take efforts to eliminate lack of clarity on GST among consumers.…”

Section: Gst and Consumermentioning

confidence: 99%

Impact Of Goods And Services Tax On Fmcg Sector

Ramkumar¹

2021

TURCOMAT

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Purpose: The Purpose of this study is to examine the functional relationship between goods and services tax and purchasing power of fast moving consumer goods consumers. The other purposes of the study is to examine the impact of goods and services tax on this sector and subsequent implications for industry stakeholders. Methodology: The data required for this study is collected through both primary and secondary sources. This research is quantitative in nature and IBM SPSS25 version software is used for data processing and analysis. Findings: The study identifies a significant and positive relationship between goods and services tax and purchasing power of consumers. The opposite kind of relationship exist between various performance parameters of FMCG sector. Implications: The results of the study clearly has created a significant impact on the purchasing power of the consumers and the study suggests marginal cost pricing for FMCG products so that the burden of indirect tax is minimized. Originality: This study is unique because it brings together both industry and consumer perspectives of goods and services tax and its implication for industry stakeholders.

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Section: Gst and Consumermentioning

confidence: 99%