Main Article Content
Abstract
Goods and service tax is an indirect tax including central and state indirect taxes which has brought a significant change in the buying behavior of consumers. It is necessary to know the perception and awareness of consumers about the implementation of GST. Considering the consumers of Palakkad district, some of them gave positive response and others also gave negative feedbacks due to increase in prices for goods and services. The sample consists of 50 respondents which were selected randomly. Majority of the respondents are unaware of the new tax reform and they feel the rules and regulations of GST are more complicated.