Main Article Content
Abstract
GST is considered to be the significant taxation reform in the country. Understanding the consumer behavior is important to avoid customer dissatisfaction and also to ensure customer delight. Taxation plays an eminent role in influencing consumer behavior. Changes in taxation system will influence consumer behavior and this will play a key role in their purchase decision. These changes can be either in the form of switching brand preferences, consideration of new factors, increase or decrease in spending ability. Disposable income is the important factor that determines the quantity and brand that will be purchased by the consumers. GST has compact all most all the sectors and costs of the many product of day to day use have either augmented or remains as same because it was earlier. This research paper seeks to study cause and effect relationship between GST and disposable income and finally arrives at a meaningful conclusion and provides scope for further research in this area.