Abstract: Consumers are the person who purchases Goods and Services for personal use. The GST is an indirect tax which is used in India on the supply of various goods and services. GST is being imposed at each and every step of the production process. The GST has its impact on the consumers because the tax is to be paid or will be collected by the consumers. The effect of GST is more on the consumers because all others get the refund of their taxes but consumers will not get any refund for any payment. This study thus attempts to analyze the awareness of consumers and there perception towards GST on various consumers Goods and Services and to know whether the GST has a positive or negative impact.

Keywords: GST, consumer’s awareness, perception, consumer goods.

| DOI: 10.17148/IARJSET.2022.9484