A STUDY ON THE EFFECT OF GST ON CUSTOMER PREFERENCE FOR BRANDED VS UNBRANDED FMCG PRODUCTS WITH REFERENCE TO BANGALORE URBAN

Authors

  • Dr. Bhuvaneshwari B.C Maharani Lakshmi Ammanni College for women, Autonomous, Post Graduate Center, Malleshwaram, Bangalore
  • Monika A.R Maharani Lakshmi Ammanni College for women, Autonomous, Post Graduate Center, Malleshwaram, Bangalore https://orcid.org/0009-0002-7140-4582

DOI:

https://doi.org/10.59415/mjacs.301

Keywords:

GST, Customer preference, branded products, unbranded products, FMCG, pricing.

Abstract

The paper attempts to study the effect of GST A study on the effect of GST on customer preference for branded vs unbranded FMCG products with reference to Bangalore urban. The data was collected through a survey using a structured questionnaire from 116 respondents selected through a simple random sampling. The research shows that GST has positive and negative impacts. It has increased transparency and simplified the tax system, it has led to an increase in the prices of certain branded products, resulting in a shift of price sensitive customers towards unbranded products. The findings indicate that the customers are now influenced by a combination of price, quality, trust and GST in making purchase decisions.

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Author Biographies

Dr. Bhuvaneshwari B.C, Maharani Lakshmi Ammanni College for women, Autonomous, Post Graduate Center, Malleshwaram, Bangalore

Assistant Professor, Department of commerce (PG), Maharani Lakshmi Ammanni College for women, Autonomous, Post Graduate Center, Malleshwaram, Bangalore

Monika A.R, Maharani Lakshmi Ammanni College for women, Autonomous, Post Graduate Center, Malleshwaram, Bangalore

M.com Student Department of commerce, Maharani Lakshmi Ammanni College for women, Autonomous, Post Graduate center, Malleshwaram, Bangalore

References

Dhokare, C. S. (2020). GST and its impact on FMCG sectors in India. International Journal of Advanced Research in Commerce, Management & Social Science, 3(4), 81–87. https://www.researchgate.net/profile/Satish-Dhokare-2/publication/346520259_GST_AND_ITS_IMPACT_ON_FMCG_SECTORS_IN_INDIA/links/65095b8dc05e6d1b1c1b0186/GST-AND-ITS-IMPACT-ON-FMCG-SECTORS-IN-INDIA.pdf

Kanaujiya, R., & Singh, H. S. (2024). GST effect on consumer behaviour and spending patterns: An empirical study. All Finance Journal, 7(2). DOI: https://doi.org/10.33545/26175754.2024.v7.i2b.362

https://www.allfinancejournal.com/article/view/362/7-2-26

Manjula, R. (2024). A study on consumer perception towards GST with reference to Bangalore city. International Journal of Accounting and Financial Management, 12(3), 25–35. https://www.researchgate.net/publication/386398065_A_study_on_Consumer_Perception_towards_GST_with_reference_to_Bengaluru_City

Ramkumar, G., & Chitra, S. (2020). Goods and services tax and consumer buying behaviour: A study. Journal of Advanced Research in Dynamical and Control Systems, 12(7), 459–467. https://www.researchgate.net/profile/Gowtham-Ramkumar/publication/360384679_GOODS_AND_SERVICES_TAX_AND_CONSUMER_BUYING_BEHAVIOUR_-A_STUDY/links/627382193a23744a7264e9c9/GOODS-AND-SERVICES-TAX-AND-CONSUMER-BUYING-BEHAVIOUR-A-STUDY.pdf

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Published

2026-01-10

How to Cite

Dr. Bhuvaneshwari B.C, & Monika A.R. (2026). A STUDY ON THE EFFECT OF GST ON CUSTOMER PREFERENCE FOR BRANDED VS UNBRANDED FMCG PRODUCTS WITH REFERENCE TO BANGALORE URBAN. MLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920, 4(5), 48–54. https://doi.org/10.59415/mjacs.301

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