IMPACT OF GOODS AND SERVICES TAX (GST) ON CUSTOMERS’ PERCEPTION IN ODISHA: AN EMPIRICAL STUDY

Goods and Services tax is one of revolutionary tax reforms in India applicable from July 2017. The basic aim of this reform is to remove all cascading effects and to bring uniformity in tax and market throughout the nation. During this three years of its implementation, it has been amended number of times to make it simpler and user friendly. Customers are the major stakeholder of this reforms and the success of this new tax laws depends upon the acceptance by them in right prospective including others. In this paper, an attempted has been made to study the impact of goods and services tax on customers' perception in Odisha state. Structure questionnaires have been used to collect responses covering different districts of Odisha. It is concluded that more than 95% of customers are at least know something about GST and customers education, profession and place play a dominant role in deciding the perception of customers towards prices, expenditure and consumptions after implementation of GST.