Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

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Volume 7 Issue 4
July-August 2026

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“Consumer Perception of Gst 2.0 and Its Influence on Fmcg Purchase Decisions”

Author(s) Ms. Shristy Agrawal, Ms. PANDEY RICHITA PREMSHARAN, Dr. ANJANI KUMAR
Country India
Abstract Abstract
The implementation of Goods and Services Tax (GST) marked a significant reform in India’s indirect tax system, aiming to create a unified market and enhance transparency. With the evolution toward GST 2.0 characterized by technological integration, simplified compliance mechanisms and rationalized tax structures its impact on consumer behaviours has become increasingly relevant. This study examines consumer perception of GST 2.0 and analyses its influence on purchase decisions in the Fast-Moving Consumer Goods (FMCG) sector.
The research explores key dimensions of consumer perception, including price sensitivity, tax awareness, perceived fairness and trust in the taxation system. It also investigates how changes in tax rates, input tax credits, and supply chain efficiencies under GST 2.0 affect product pricing and availability thereby shaping consumer buying behaviours.
The findings are expected to provide insights into the relationship between tax reforms and consumer decision-making highlighting the role of perceived price transparency and economic rationality in FMCG purchases. The study contributes to policy discussions by evaluating the effectiveness of GST 2.0 from a consumer-centric perspective and offers strategic implications for FMCG marketers in pricing, communication and demand management.
Keywords : GST 2.0, Consumer Perception, FMCG, Purchase Decision, Tax Awareness, Price Sensitivity
Published In Volume 7, Issue 4, July-August 2026
Published On 2026-08-15
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E-ISSN 3048-7641
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