📄 Abstract
India uses the Goods and Services Tax (GST) as an indirect tax on the supply of goods and services. It is an all-encompassing, multistage, destination-based tax. It is all-encompassing since it includes nearly all indirect taxes, with the exception of a few state taxes. In India, the industry with the fastest growth is food service and restaurants. As a result, the development of the firm is being impacted by changes in the framework for tax collection. Every state in India has its own distinctive cuisine, and the nation is known for its love of food. The middleclass sector is a major driver of the expansion of restaurants, food enterprises, and service industries in India. The majority of the nations enterprises are growing as a result of a small number of societys upgrading segments, such as those focused on lifestyle, the growing feminist movement, high consumable income, and portable system accessibility. The restaurant industry in India has transformed as a result of the advent of an international fast-food company. The rapid growth of the Quick Service Restaurant (QSR) sector in India paved the way for the emergence of international fast food chains, which have since opened locations across the nation. Examples of these international fast food chains include Dominos, Pizza Hut, KFC, and others. The dining habits of consumers were changing at the same time that the quick service restaurant concept was flourishing. 120 respondents from the study area provided the data, which has been compiled. When choosing the samples, convenience sampling is employed. The goal of this paper is to examine how customers view the GST in relation to restaurants.
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📚 How to Cite:
Sunil Kumar Das , AN ANALYSIS OF DINERS' PERCEPTION TOWARDS GST AT RESTAURANTS , Volume 10 , Issue 7, july 2023, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,