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Impact of GST on spending behaviour of the consumers

The present study aims to analyse the relationship between income and spending behaviour and to measure the impact of GST on spending behaviour. | Impact of GST on spending behaviour of the consumers International Journal of Management IJM Volume 10 Issue 4 July-August 2019 pp. 97 103 Article ID IJM_10_04_009 Available online at http www.iaeme.com ijm issues.asp JType IJM amp VType 10 amp IType 4 Journal Impact Factor 2019 9.6780 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication IMPACT OF GST ON SPENDING BEHAVIOUR OF THE CONSUMERS Dr. V. Chitra Head Department of Commerce Honours Shri S.S. Shasun Jain College for Women Chennai India. ABSTRACT Goods and Service Tax GST is a single tax on the supply of goods and services. The statutory tax rates under GST came into effect from 1st July 2017 which replaced all other applicable indirect taxes. The present study aims to analyse the relationship between income and spending behaviour and to measure the impact of GST on spending behaviour. The researcher has used Factor Analysis and ANOVA to test the hypotheses. The result showed that there is strong relationship between income and Electronic and Sport Equipments and no relationship between income and Wheat rice clothing hair oil soap tooth paste cosmetics dry fruits tobacco fast food internet connection newspapers and magazines fruits and vegetables entertainment vehicle maintenance and foot wares. The study also found that impact of GST is more on essential items than comfort and superfluous items. Key word GST Spending Behaviour Essential Commodities. Cite this Article Dr. V. Chitra Impact of GST on Spending Behaviour of the Consumers International Journal of Management 10 4 2019 pp. 97 103. http www.iaeme.com IJM issues.asp JType IJM amp VType 10 amp IType 4 1. INTRODUCTION Goods and Service Tax GST is a single tax on the supply of goods and services. The statutory tax rates under GST came into effect from 1st July 2017 which replaced all other applicable indirect taxes. Some products and goods are taxed more while some others are cheaper. At present the .