People's Perception towards Goods and Services Tax: Good or Bad

GST has been endorsed as “the most important tax reform in India” since 1947, taken up on agenda after a time lapse of 59 years of our independence by the then Finance Minister P. Chidambaram. Rationale for introducing GST could easily be found when more than 150 countries have already embraced it and are thereby experiencing a multifold positive impact on their economies and thus Indian Government has also given the seal of approval to it. But, what do people of India have to say about it? So, therefore through this paper, we are attempting to study the level of acceptability towards GST among the people of India and what all factors are driving such opinions? We have resorted to primary data collection with 135 as the sample size to seek answers to the objectives of the study. Overall, we found that the perceptions of the people are inclined on the positive side towards GST.