Impact Of GST On Buying Behaviour Of The Consumer Towards Retail Outlets


  • Dr. Usha C.


Purpose: The specific aim of this paper is to evaluate the buying behaviour of customers towards different types of retail outlet after the implementation of GST. This paper seeks to identify the perceived level of customers’ attitude, awareness and acceptance to purchase goods in various retail outlets in Karnataka State post GST implementation.

Design/Methodology/Approach: The study is based on descriptive research in which data is collected through structured questionnaire and adopted judgmental sampling techniques. The survey was conducted among the customers of different district who are located in the state of Karnataka.

Findings: The outcomes of the study revealed that the perceived level of attitude, awareness and acceptance towards retail sector after implementation of GST is same across the customers who have visited come of the retail outlets and differs significantly across some of the other retail outlets.

Research Limitations/ Implications: The present study focused on assessing the customers buying behaviour after GST implementation. Therefore, only the target groups of customers are considered for collecting the data.

Practical Implications: The recommendation of this survey may be useful for the Government, GST Council and CBIC (Central Board of Indirect Taxes and Customers) in taking decision to create an awareness of GST among the customers. This would also useful for the retailers to understand the customer’s behaviour and to adopt the strategies in attracting the prospective customers and to retain the old customers.

Originality/Value: This study is an original research based on the empirical primary data obtained by the researcher. The GST implementation has made a significant impact on various sectors and the economic development of the country. Hence, this study helps in identifying the awareness level and acceptance level of GST in buyers’ point of view.


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How to Cite

C., D. U. . (2024). Impact Of GST On Buying Behaviour Of The Consumer Towards Retail Outlets. Migration Letters, 21(S6), 716–728. Retrieved from