📄 Abstract
This research work examines the awareness level and impact of Goods and Services Tax (GST) among households in Ernakulam District. By employing the multi-stage sampling technique, 80 respondents are selected from four zones of the district i.e. North, East, West and South. Data collected through the structured questionnaires and it is implemented to the 20 respondents selected from each zone. Necessary hypotheses were formulated and tested through Chi-square test by using R software. Findings disclose that while all respondents have heard of GST, their understanding of its unified tax structure, subsumed taxes, and slab rates is very minimal. Internet and social media emerged as the major sources of information. Majority of the households perceive GST as increasing their cost of living but the verification of bills for GST charges is done rarely. Even though they are aware of latest GST reforms, respondents have no idea about its implications. This is indicated that there is a much more need of further awareness campaigning.
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📚 How to Cite:
Dr. Krishnakumar U R, Athira K M , AWARENESS LEVEL AND IMPACT OF GOODS AND SERVICES TAX AMONG THE HOUSEHOLDS OF ERNAKULAM DISTRICT , Volume 12 , Issue 9, september 2025, EPRA International Journal of Environmental Economics, Commerce and Educational Management(ECEM) , DOI: https://doi.org/10.36713/epra24226