Recent Papers

The increasing prevalence of online shopping platforms and digital services has significantly influenced consumer behaviour, especially in the context of Goods and Services Tax (GST) in India. GST, implemented as a unified tax structure, has brought about notable shifts in how consumers interact with online systems. This study explores the impact of GST on consumer behaviour in e-commerce platforms, focusing on purchasing decisions, price sensitivity, and overall consumer satisfaction. The transition to a single tax system has streamlined online shopping processes, leading to greater transparency in pricing. However, it has also introduced challenges such as price fluctuations due to input tax credits and compliance costs. By examining consumer response before and after the GST implementation, this research seeks to identify the key drivers of consumer behaviour in an increasingly digital marketplace. The findings indicate that while GST has facilitated a more organized and consistent taxation system, it has also required consumers to adapt to new pricing structures, with varying levels of understanding and acceptance. The study concludes by providing recommendations for businesses to align their online strategies with the evolving consumer behaviour influenced by GST, highlighting the importance of transparency, consumer education, and responsive pricing strategies.

Copyright © 2025 Dr. Ashutosh Chandra Dwivedi, Jyoti Srivastava. This is an open access article distributed under the Creative Commons Attribution License.