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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS055
Volume:
10 |
7 |
Jul 2026
Pages:
1-8
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Assistant Professor
CMR Technical Campus
The Goods and Services Tax (GST) was introduced in India as a comprehensive indirect tax reform aimed at simplifying the taxation structure by replacing multiple central and state taxes with a unified tax system. The implementation of GST has significantly influenced the pricing of products and services across various sectors, including the mobile phone industry. Since mobile phones have become an essential consumer product, changes in pricing due to taxation can have a substantial impact on consumer purchasing behavior. Understanding how consumers respond to GST-related pricing changes is therefore important for marketers, retailers, and policymakers. The present study examines the impact of GST on mobile phone pricing and consumer purchase decisions in the Telangana region. Specifically, the study investigates consumer awareness of GST, perceptions of GST-inclusive pricing, the role of GST transparency, and the relationship between GST-induced price changes and buying behavior. The research is based on primary data collected from 150 mobile phone consumers through a structured questionnaire. A descriptive research design was adopted, and statistical tools such as percentage analysis, descriptive statistics, Chi-square tests, correlation analysis, and regression analysis were used to analyze the data. The findings indicate that GST-related factors have a significant influence on consumer buying behavior. Consumers with higher awareness of GST were found to make more informed purchase decisions and exhibit stronger purchase intentions. GST-inclusive pricing emerged as an important factor affecting consumers’ evaluation of mobile phone prices and brand choices. The study also revealed that transparent disclosure of GST charges enhances consumer trust and satisfaction. Furthermore, statistical analysis confirmed significant relationships between GST awareness, GST-inclusive pricing, GST transparency, and consumer purchase decisions. The study concludes that GST has become an important determinant of pricing perception and consumer behavior in the mobile phone market. Retailers and marketers should focus on transparent pricing practices, effective communication of GST-related information, and competitive pricing strategies to improve customer confidence and purchasing outcomes.
KEYWORDS
The study examined the impact of GST, product pricing, and consumer buying behavior in the mobile sector of Telangana. The findings demonstrate that GST has become an important factor influencing consumer purchase decisions by affecting product pricing, price transparency, and consumer perceptions. The results indicate that consumers who are aware of GST are more likely to evaluate prices carefully and make informed purchase decisions. GST-inclusive pricing significantly influences buying behavior, making it one of the key determinants of mobile phone purchases. Furthermore, transparent disclosure of GST charges increases consumer trust and satisfaction, thereby enhancing the overall buying experience. The study concludes that GST-related factors such as GST awareness, GST-inclusive pricing, and GST transparency have a significant influence on consumer buying behavior in the mobile sector of Telangana. Mobile retailers should adopt transparent pricing practices, educate consumers about GST, and implement competitive pricing strategies to attract and retain customers. Overall, the study highlights the growing importance of GST in shaping consumer decisions and provides valuable insights for retailers, marketers, and policymakers in developing effective pricing and marketing strategies in the mobile phone industry.
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Publication Date
7/5/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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No funding information available for this research.
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