Advanced International Journal for Research

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Volume 7 Issue 6
November-December 2026

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Gst Rate Rationalisation and Household Consumption Behaviour: Evidence from the Hosur Region of Tamil Nadu, India

Author(s) Dr. Sengamalam Vasu
Country India
Abstract This study explores the perceptions and consumption-behavioural changes of the household in the region of Hosur, Tamil Nadu (India) due to the rationalization of the GST rate known as GST 2.0. The study has selected the themes for the changes in household consumption patterns, the decisions on consumption expenditure in various product and service categories, price-sensitive consumption, and life style adjustment. Data were gathered using a structured questionnaire and the number of valid responses was 425 analyzed using IBM SPSS Statistics. To address the research objectives, descriptive statistics, Cronbach's alpha, Pearson's chi-square test, one-sample t-tests and one-way ANOVA were used. The results show that a lot of price comparing is going on, that essential spending is being thought more of, that there is a keen interest in lower tax or lower price options, and that discretionary spending is being done more cautiously.
There was also significant variation in consumption-behaviour scores between income and occupation groups, and between education groups, but not between family sizes. The overall consumption-behaviour-level was significantly related to gender.
The study provides evidence of the region, which is relevant to the industrializing urban economy, and showcases the need to consider socio-economic heterogeneity in the study of household reactions to indirect-tax reform. The results are to be understood as perceived and reported behaviour adjustment, not as causation, as they are based on a cross section convenience sample.
Keywords GST rate rationalisation, GST 2.0, household consumption behaviour, consumer spending, price sensitivity, life style adaptation.
Published In Volume 7, Issue 6, November-December 2026
Published On 2026-11-14
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E-ISSN 3048-7641
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