Goods and Services Tax (GST): Its Role in Influencing Consumer Behavior and Government Revenue

This study evaluates the impact of India’s Goods and Services Tax (GST) on consumer purchasing behaviour and government revenue generation since its implementation on July 1, 2017. Utilizing a descriptive research design, the study integrates primary data from structured consumer questionnaires with secondary data from official fiscal reports and academic publications. Results indicate that GST has significantly enhanced billing transparency and tax awareness. While essential goods remained price-stable, discretionary items saw moderate shifts in demand due to revised tax slabs. Fiscally, GST has bolstered revenue by broadening the tax base and curbing evasion through digital compliance frameworks. GST has successfully streamlined the indirect tax structure, though continuous policy refinement is required to maximize long-term economic efficiency.