AN ANALYSIS OF GST AND ITS IMPACT ON ONLINE PURCHASER BEHAVIOUR WITH REFERENCE TO KOLAR CITY IN KARNATAKA

Abstract

GST is a single indirect tax for the whole nation, one which will make India a unied common market. It is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Under GST, the government has xed GST rates on 1,211 goods and 500 services in the range of 5 to 28 per cent. Therefore to identify the impact of GST over online purchasers, the research title was developed and the survey was done with the objectives to know the level of awareness the online purchasers have towards GST, and further study the impact of GST on Online Purchasers & there Purchase Intention. Some of the major ndings are 83% of the respondents agree that, there is a general increase in Tax rates of products after implementation of GST,72% of the respondents strongly agree that, return of products is complicated after implementation of GST, 73% of respondents strongly agree that, Cancelation of products purchased online is difcult after implementation of GST, 98% of respondents strongly agree that the product delivery is much faster. With the ndings nally it is concluded that GST has a greater impact on online purchasers despite of this there is a greater scope for E-Retailing in future.