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  Published Paper Details:

  Paper Title

A STUDY ON AWARENESS AND PERCEPTION OF CONSUMERS TOWARDS GST WITH SPECIAL REFERENCE TO RESTAURANTS IN BENGALURU CITY.

  Authors

  Mr. Naveen Raj . M,  Mr. Sanjay L. A,  Mr. Arun Kumar B.C.

  Keywords

Goods and Services Tax (GST), Awareness, Perceptions.

  Abstract


In India different kind of indirect taxes applied on goods and services by central and state government like Sales tax, VAT, Service tax, excise duty, entry tax etc., In the year 2017 Goods and Services Tax (GST) implemented all over the country with an intention of one nation, one tax and one market. The GST subsumed all the indirect taxes including taxes levied in restaurants like service tax, VAT etc. Taxes levied on services is a major contributor to government revenue. GST implementation has made an impact on consumers who pay taxes on services provided by restaurants. The objective of the study is to find out the level of awareness and perception of consumers on GST in restaurants. The study used descriptive research design. A sample of 100 consumers from different restaurants were randomly taken from the Bengaluru city. Both Primary and Secondary sources were used within the study. Data collected were analyzed by using frequency and percentages and findings are interpreted accordingly.

  IJCRT's Publication Details

  Unique Identification Number - IJCRT2207587

  Paper ID - 223731

  Page Number(s) - e479-e493

  Pubished in - Volume 10 | Issue 7 | July 2022

  DOI (Digital Object Identifier) -   

  Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882

  E-ISSN Number - 2320-2882

  Cite this article

  Mr. Naveen Raj . M,  Mr. Sanjay L. A,  Mr. Arun Kumar B.C.,   "A STUDY ON AWARENESS AND PERCEPTION OF CONSUMERS TOWARDS GST WITH SPECIAL REFERENCE TO RESTAURANTS IN BENGALURU CITY.", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.10, Issue 7, pp.e479-e493, July 2022, Available at :http://www.ijcrt.org/papers/IJCRT2207587.pdf

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ISSN: 2320-2882
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ISSN and 7.97 Impact Factor Details


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ISSN: 2320-2882
Impact Factor: 7.97 and ISSN APPROVED
Journal Starting Year (ESTD) : 2013
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