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Impact of GST Slab Reduction on Consumer Buying Behaviour: A Study in Karimnagar District, Telangana

Author(s) Shakunthala Markonda
Country India
Abstract The implementation of India's Goods and Services Tax (GST) regime in July 2017 and the subsequent reductions in GST slabs on a range of consumer goods and services have created important implications for consumer purchasing behaviour. This study investigates the impact of GST slab reductions on consumer buying behaviour in Karimnagar District, Telangana, with specific reference to product categories such as electronic appliances, clothing, restaurant services, footwear, and food items. The researchers conducted a survey using a structured questionnaire with 200 samples through stratified random sampling from urban and semi-urban regions of Karimnagar to assess consumer awareness, expenditure, and buying frequency through descriptive statistics, weighted mean scores, and percentage analysis. The results suggest that although consumers have a moderate level of awareness of GST rates (mean score 2.64 out of 5), the rate reduction in major sectors - especially restaurant services and electronic appliances - has significantly affected the frequency of purchase and monthly consumer expenditure in these areas. However, the tax incidence reduction has not been passed on to consumers, as retailers have not complied with the anti-profiteering norms. The research suggests that consumer awareness, digital tax receipts, and effective implementation of National Anti-Profiteering Authority (NAA) policies are crucial to realise the positive impact of GST rationalisation on consumer welfare.
Keywords GST rate reduction, consumer behaviour, Karimnagar (Telangana), tax incidence, anti-profiteering, household spending, indirect tax
Field Engineering
Published In Volume 7, Issue 1, January 2026
Published On 2026-01-06
DOI https://doi.org/10.70528/IJLRP.v7.i1.2153
Short DOI https://doi.org/hbz7ch
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