A survey of consumers’ perspicacity towards goods and services tax in Odisha

Goods and Services Tax is one of the major tax reforms in indirect tax structure in post-independence India. The prime motive of introducing goods and services tax is to form an uniform tax structure applicable to whole India. The study focuses to explore level of understanding about common idea of goods and services tax and to evaluate the perspicacity of customers about impact of GST on prices of goods and services. A structured questionnaire has been used for data collection from different districts of Odisha and statistical methods including chi-square test, paired t test and descriptive statistics were used for empirical analysis. We find that opinion of customers’ regarding increase in cost of services after GST differ from customer to customer and tax as an important determinant for purchase decision is independent of demographic profile.