Abstract

The implementation of Goods and Services Tax (GST) has contributed to the changes in price of consumer goods and services due to the rising cost of production and supplies. This situation may have reduced total consumer demand due to decrease in purchasing power and change in consumer buying behavior. After its implementation there has been mixed reviews from the stakeholders. The GST is said to have altered the prices of goods and services. In the present study an attempt has been made to analyses the consumer buying behavior after the implementation of GST. Questionnaire based survey was carried out in the western Uttar Pradesh with a sample size of 350 and the data was analyzed using appropriate statistical tools. This study is expected to provide an understanding on patterns of consumer buying behavior after the implementation of GST.