ABSTRACT

GST was introduced on India in 1 July 2017. GST is also known as one nation one tax because

in it many indirect tax are combined and some of these taxes are value added tax (VAT),

Excise, sales etc. Implementation of GST leads to reform in taxation system. GST have various

effect on consumer durable goods. When the GST was first implemented, the GST tax where

slightly higher on most of the consumer durable goods but these GST slab rates were

reduced form 28% to 18% on many consumer durables goods and these changes in GST

rates have impact on consumer durables goods.

The main purpose of the study is to evaluate the changes in consumer view points

and perception in term of satisfaction towards the Impact of GST on consumer durables

goods on Telangana city.

 TABLE OF CONTEST’S

CHAPTER CONTEXT PAGE NO

1 INTRODUCTION
1.1 Rational of the study
1.2 Introduction to taxation & GST
 Taxation system
 GST
1.3 INTRODUCTION TO CONSUMER DURABLE GOODS
1.4 JUSTIFICATION OF THE STUDY
2 REVIEW OF LITERATURE
2.1 International review
2.2 National review
3 RESEARCH & METHODOLOGY
3.1 Objective of the study
3.2 Research Hypothesis
3.3 Scope of the study
3.4 Research Design
3.5 Limitations of the study
4 DATA REPRESENTATION AND Analysis
4.1 Data representation and analysis
4.2 Hypothesis Testing
5 RESULTS AND DISCUSSIONS
5.1 Findings
5.2 Suggestions
5.3 Conclusions
BIBLIOGRAPHY
ANNEXURE
QUESTIONNIARE
 CHAPTER-I

INTRODUCTION

1.1 Rationale of the study

The aim of the study is to obverse the impact of GST on consumer durable goods and to
understand the correlation between GST and price inflation on consumer durables goods.
The study will further add more information in the field of GST, particularly with the special
reference to consumer durable goods. Also this will help the future researchers to carry out
the further study more precisely.

1.2 What is tax?

Taxes are the compulsory payment which is imposed by the government on the general
public for the welfare of the society. Taxes are the mean source of revenue for the
government.

Taxes cover’s up to 90% of the total revenue of government. Taxes are the payment for
civilized society.

1.2.1 Why are taxes levied?

Taxes are imposed on the people because they are main source of revenue for the
government. Revenue earned by government from taxation is used for meeting expenditure
like, health care facilities, for making of road and dams, for defence purpose, used for
maintaining education facilities.

1.1 What are the reasons for levying taxes?

1. Try to Improve standard of living of each and every citizen of the country

2. Try to reduce the gap between the rich and poor by applying more taxes on rich and
giving the subsides to the poor

3. For defending the nation against the unwanted factors like terrorist and other countries
which want to creates trouble for our country

4. Playing taxes is responsibilities which have to full fill by each and every citizen of our
country.
1.2 different type of taxes as follows:

1.2.2 TYPES
OF TAXES
There are
mainly two
types of taxes
direct tax and
indirect tax.

Direct tax
Direct tax is a
type of tax in
each burden
of the tax can’t be shifted from one tax payer to other tax payer or someone as. Following of the
direct taxes are as follows:-

1. corporate tax

2. double tax avoidance

3. fringe benefit tax

4. personal income tax

5. tax incentives

6. capital gains tax

7. banking cash transaction tax

Indirect tax

Indirect tax is different from the direct tax. In indirect tax burden of the tax is shifted from
one taxpayer to another taxpayer. Some of the prime example of the indirect tax as follows:-

1. value added tax (VAT)

2. sales tax

3. services tax

4. custom duty

5. excise tax

6. Goods and services tax

Local taxes

These are those type of taxes which are levied by the government on the entity of goods,
these taxes are doctor tax and entry tax.

Income tax

Income tax is a tax in which taxes are charged or imposed on individual or an entire entity on
the bases of their income in the case of an individual and in the case of the firm, tax is
calculated on the bases of their profit which they earned within that financial year. Income
tax may vary form one individual to another individual on the bases of their income.

Consumption tax

Consumption tax is a tax which is based on the consumption of the individual and its
different form the income tax. Income tax is based on the income but consumption tax is
based on the consumption of goods and services, sales tax is an example of consumption
tax. Consumption tax is regressive in nature because each and every person will pay the
same amount of tax on goods and service. Let us explain this with an example , virat kohli
will pay the same amount of money for a 5 rupees pen which is also same for a common
people like me. In consumption tax wealth of the consumer does not affect the price of the
goods and services

1.2.3 GOODS AND SERVICES TAX (GST)

The idea of GST is first given by the Kelkar task force in 2004, but because of some reason
the idea was dropped. GST idea again comes to light when the constitution (amendment) bill
comes to parliament on 14 December 2014. After taking all the suggestions GST finally
becomes an Act on September 8, 2016, and with help of the constitution (101st amendment
act) force this act to follow by both the state and center government.

GST stands for one nation one tax. GST is an indirect tax which made after combining 15
indirect tax. GST is a consumption tax. GST is a value added tax levied on sales, consumption
of goods and services. Goods and service tax is a destination based tax on supply of goods
and services and levied at all stages. Tax is bear by the consumer in the end.

GST is governed by the GST council. Under GST, goods and services are taxed at the
following rate, 0%, 5%, 12%, 18%, and 28% and there is some special case in which the tax
rate is 0.25% on precious stones and 3% on gold. For the luxuries goods, GST charged rate is
more than the other goods and the rate is 28%. Goods which fall under the 28% tax rate slab
are small cars, AC and refrigerator, premium cars, tobacco, and aerated drinks.

1.2.4 History of GST

1. Vijay kelkar task force 2004 was the first ones to recommend the GST concept in India.
2. On 2006-07 union government was come up with the budget which also included GST.
This budget stated that GST will be applicable form 1st April 2010.
3. Committees of state finance minister after various meeting agreed on implementation of
GST in India.
4. Government issued first discussion paper in November 2009.
5. Finance minister said that the GST will be coming on April, 2011.
6. On 6th May, 2015constitution (122nd Amendment) has passed the lok sabha.
7. On June 14, 2016, finance minister released a draft in public domain for views and
suggestions
8. On 3rd August, 2016 the constitution (122nd Amendment bill), 2014 was passed by rajya
sabha.
9. (122nd) amendment bill, 2014 become an act after the Hon’ble president of India gives
his final assent on September 8,2016.101st amendment bill also being pass which force the
state and central government to levy this tax.
10. GST become fulfilled tax after replacing complex multiple indirect tax on 1 July,2017

1.2.5 Different types of GST taxes

CGST stands for central goods and services tax this tax is levied by the central government.
CGST is applicable within the state only, tax revenue goes to the central government and no
addition cares if the limit does not exceed 40 lakhs.

SGST stands for state goods and services tax this tax is levied by the state government. SGST
is applicable within one state only tax revenue goes to the state government and care only if
the limit exceeds 40 lakhs.

IGST stands for integrated goods and services tax this tax is combined levied by both central
and state government. Applicable within intra- state supplies and import. Tax revenue is
shared between the state and central government. UGST stands for union territory goods
and services tax. This tax is levied by U.T. Govt.
Tax revenue is collected by the U.T. Govt .

1.2.6 Taxes which are combined to form GST

Taxes which come under the SGST are as follows:-

 1. VAT/sales tax

2. Luxury tax

3. Entertainment tax

4. Taxes on lottery, gambling and betting

Taxes which come under the CGST are as follows:-

1. Service tax

2. Central excise duty

3. Additional excise duty

4. The excise duty levied under the medical and toilet preparation act

5. Additional customs duty

6. Surcharges

Not subsumed tax/duties in GST are:-

Taxes under CGST which does subsumed comes under GST

1. Basic custom duty (BCD)

2. Excise on tobacco and petrol goods

3. Specific cesses 4

Central sales tax on liquor for drinking purposes Taxes under SGST which does subsumed
comes under GST

1. Alcoholic liquor does come under SGST

2. Taxes on entertainment do not come under SGST because they are collected by
the panchayat or municipality or by some local government bodies.

3. Stamp duty on transfer of immovable property

4. Tax on sale of electricity or tax on consumption

1.2.7 SALIENT FEATURES OF GST

(1) Destination based principle: - GST is a destination based tax because tax revenue is
collected by that state in which the goods and service is consumed by the consumer.
(2) Dual GST: - In India we follow dual GST with CGST which is levied by the central
government and SGST which is levied by the state government. Union territories without
legislature are levy union territory GST (UTGST).

(3) Inter-state supply: In this tax is collected by the central government for the purpose of
not breaking the credit chain.

(4) GST on import: - In this tax is collected on import goods and tax while be levied on this
bases of inter-state supplies and should be subjected to IGST with the In the case of service,
tax is levied on the base of inter-state supplies and subject to IGST.

(5) Items kept out of GST: - GST is not applicable on Alcohol for consumption and GST is not
applicable on petroleum product (crude, petrol, diesel, ATF, natural gas).

(6) Taxation on tobacco: - GST is applicable on tobacco product and Centre will also going to
charge central excise duty.

(7) Threshold exemption: - threshold exemption applies to both CGST and SGST.

(8) Exports are zero-rated: - In export GST is not charged and GST is levied on export at zero
rates.

(9) GST has multiple tax rates: - 0%, 3%, 5%, 12%, 18% and 28%.

1.2.8 ADVANTAGES OF GST

GST is good for the economic. Its benefits government, consumer, stakeholders of industry.
GST help in reduce the price of goods and services. GST helps in making tax structure more
simplified. When the tax structure becomes simplified it attracts the MNC to our country.

1. One nation one tax: Aim of the GST is to simplify the taxation system and remove
economic barriers which will attract more MNC to the Indian market.

2. Exports from India are zero rated: government does not charge any GST on export thus it
will lead to making product more competitive in global market and which lead to boost in
the economy.

3. Tax payer’s friendly: the Aim main of the GST is to remove complexities and make it more
simplified for the tax payer’ s to pay their GST.

4. GST is based on IT: GST is filled online which require less time compare to manual
taxpaying.

5. Boost to the economic growth: GST help in boosting the exports and manufacturing
activities generation for more employment which lead to increase in Indian economy.

6. Eradication of check post: e-bill leads to removal of check-post at the states boundaries.
Now, the flow of raw material and final product has become free, fast.
7. Boost to make in India product: GST have provided a boost to the made in India products
by making goods and services produce in India more competitive in the nation market as
well as in international market.

1.2.9 DISADVANTAGES OF GST

These are the drawback of the good and services tax in India:

1. Transition proved complex: when the marketer shifted to the new tax rate it produce
many problem to the marketer which leads to relaxations by the GST council.

2. Change in software: marketer have to shift their accounting which is ESP software to GST
software. Purchasing of new software lead to increase in the cost.

3. Multiple tax rate: GST have 5 tax slab rate 0%, 5%, 12%, 18% and 28%.

4. Multiple state registrations: business now needs to register for GST in every state they are
doing or operating their business.

5. Professional needed: GST creates a need for a professional body in small business and
new formed business also need to Heir professional for GST works.

6. Increase in operational cost: by employing professional for GST complaint lead to increase
in the operation cost of the business.

7. Computerized GST: GST has to be filled online with the help of a computer but some
business does have computer on their small shops and many people do not know how
computer works which lead to many problem.

1.3 CONSUMER DURABLES GOODS

Durable goods are a type of consumer product that does not wear out easily and therefore
does not require regular replacement, they are classified as "durable goods" and they are
expected to last at least three years without breaking. Consumer durables goods are divided
into three parts

White goods, brown goods and consumer electronic goods.

What is CAGR?

CAGR stand for Compound Annual Growth Rate.

Consumer durables goods has a market of Rs 76,400 crore in FY'19 and in the year 2019
ecologist estimated that the consumer durable market will grow up to Rs. 1.48 lakh crore
(US$ 21.18 billion) by 2025.Rural area generate 1/3 of total revenue of consumer durables
goods and urban area generates 2/3 of total revenue of consumer durables goods.
Rural area and sub rural area will start show increase in the demand for TV, AC and other
consumer durables goods in the near future, which will lead to increase in 25% revenue. It’s
predicted the in the near future demand for the AC and Laptops will increase in the urban
area.

1.3.1 WHITE GOODS

The white goods market was worth $ 635.4 billion in 2019 and is expected to cross $ 1,031.0
billion by 2027, expanding at a CAGR of 7.8% over that period. Products which come under
the white goods are washing machine, Refrigerators and Air conditioner (AC). Washing
machine hold 40% of the white goods, refrigerators hold 28% of the white goods and AC
hold 32% share of while goods.

1.3.2 WASHING MANCHINE

Some salient feature of the washing machine is as follow:-

 Washing machines are divided into two categories: semi-automatic and fully-automatic.
Semi-automatic machines account for 70% of the washing machine market. Top loading
machines are semi-automatic machines.

 GST tax rate on washing machine have been reduce form 28% to 18%.

 GST tax rate redaction lead to price drop for washing machine, which makes the washing
machine more affordable and this lead to create more demand for washing machine into the
market for a period of time.

 Fully automatic can be divided into two categories: front load and top load. Top-load
machines are favoured because they are less expensive.
 Big washing machine manufacturers in India include LG, Samsung, IFB, Whirlpool,
Videocon, and Godrej.

 Washing machine targeted customer are ladies.

 Most revenue earned in India comes for north India and in the east is the area which buys
the washing the least.

1.3.3 REFRIGERATOR
Some salient features of the Refrigerator are as follow:-

 The refrigerator industry is dominated by urban areas, which account for 75% of the
market.

 GST charged on the Refrigerator is 28% and this 28% lead to create price inflation for
refrigerator.

 Direct cool and frost free refrigerators are the two types of refrigerators on the market.
Single-door direct-cool refrigerators must be manually defrosting the fridge.

 Indian customers favour direct-cool refrigerators with a capacity of 170-190 litters.

 Frost-free refrigerators don't need to be defrosted and electric fans maintain even air
circulation. Frost-free refrigerators have two doors.

 There are three types of frost-free refrigerators: standard top-mounted, bottom-mounted,

and side-by-side.

 Top companies for refrigerators are as follows Samsung, LG, and Godrej.

1.3.4 AIR CONDITIONERS (ACs)

Some salient feature of the Air conditioners are as follow:-

 North India accounts for 38% of revenue, 30% in the south, 20% in the west, and 12% in
the east.

 Voltas leads the room air conditioner industry with a 22 percent share, followed by LG
(16%), Lloyd Electric (16%), Daikin (13%) and Hitachi (13%) each, Blue Star (12%), Samsung
(8%), and others (3%).

 28% GST is charged on the air conditioners because they are treated as a luxurious.

 There are two types of air conditioners: fixed speed and variable speed (invertors ACs)

 The majority of air conditioner makers use outsource and assembly model.

1.3.5BROWN GOODS
1.3.5 BROWN GOODS
Home and kitchen appliances make up the majority of the brown products category. Silent
feature

 In terms of market share, the top five competitors dominate 45% percent of the market.

 These are the products which come under brown goods Sewing machines, Electric fans,
microwave oven, mixer grinder, rice cooker, etc.

 GST tax rate for sewing machine 12%, electric fan is 18%, microwaves oven is 18%, mixer
grinder is 18%, rice cooker is 18% etc.

 As we can observe that 90% of the brown goods are fell under 18% tax slab rate.

 GST tax rate on brown goods when GST is been implemented is 28% but after some time
later government reduce the reduce GST rate by 18%.

 Top companies in the brown goods market are Havells, TTK prestige, Bajaj electrics and
Hawkins.

1.3.6 CONSUMER ELECTRONIC

 Number of television households in the financial year 2021 is approximately 204 million.

 Flat panel displays mainly consist of LED/LCD/Plasma television sets.

 In 2021 more the 90% of the television is made up of LCD screen.

 GST tax rate of television & monitors (32inch or below) have been reduced form 28% to
18% and this reduction in tax rate lead to increase in the demand of television.

 GST rate on digital camera is still 28%.  Leading companies in LCD screen marking market
are Samsung Display, LG Display, Influx Crop, CSOT, Sharp and Panasonic.

1 Source: - https://www.statista.com/statistics/694806/india-tv-households
3.7 New GST Rates
2020 There are some consumers durables goods which have seen reduction in GST slab rate
from 28% to 18%. Some of them are as follows :-

 Power banks of lithium-ion batteries

 Digital camera

 Video game console

 Video camera recorder

 Monitors

 32-inch television

 Vacuum cleaner

 Mixer

 Grinder

 Ice cream freezer

 Food processor

 Hairdryer

 Water heater

 Water cooler

 Electric ironing machines

1.3.8 Impact of GST on consumer durables goods

 When GST implemented in India on 1 July 2017. Most of the consumer durables goods GST
rates are very high (28%) which lead to increase in the tax burden on the common public.

 GST tax rates player a major role on price fixation of the consumer durables goods.

 GST tax rates directly affect the price of the consumer durables goods.

 GST help in simplifying the taxation system which lead to attract more MNC into the
market which created competition for the consumer durables goods manufacturer thus this
lead to creates more buying chooses for the consumer.

 In 2018 GST tax rate of washing machine and TV & monitor (32inch) have been reduced
from 28% to 18% and this leads to create more demand for this goods in which GST rates
have been reduced.

 When government observe that the demand for some consumer durables goods of the
same market start losing its demand because of uncertain reason government reduce the
GST rates on those goods. Government wants to create equilibrium between demand &
supply.

 GST indirectly creates innovation into the market when the rates of some consumer
durables goods are high then the manufacture are forced to do innovation of new products.
Manufactures have to search for different ways by which they can reduce their production
cost and increase their profit.

 Sometime tax burden also shifted to the manufacture of consumer durables goods. This
type of situation occurs when there are many competitors in the market; these competitors
forced the manufacture to sell the goods at a loss.
2 Source:- GST Rates on Electronics - Impact on Electronics & Consumer Electronics (groww.in)

https://groww.in/p/tax/gst-on-electronics/

1.4 JUSTIFICATION OF THE TOPIC

A study about the impact of GST on consumer durable goods, this study will help us to know
more about GST, what are effects on consumer durables. Taxes are the deciding factor which
affects the price of the goods.

This study help the consumer to deeply understand how they are been benefited from the
implication of goods and services and what are the advantages and disadvantages of the
goods and services tax.

With the help of data analysis consumer will be able to compare the difference between the
current indirect taxation system with the past indirect taxation system.
 CHAPTER-2
REVIEW OF LITERATURE
 CHAPTER-2
LITERATURE REVIEW

2.1 International review

2.1.1(Benedict, 2011) Author examines the aspects of the Australian GST law that deal with
financial services in order to determine if they have been properly construed in terms of the
legislation's original meaning and how the issues raised can be addressed.

2.1.2(Emmanuel, 2013) Author explored the correlation between VAT, increased VAT costs,
and Nigerian economic development and tax revenue. The author has proposed two null
hypotheses for this analysis, both of which have been confirmed after the review has been
completed. Given the close relationship between the two, the author concludes that the
government and authorities should properly inform the consumers about the importance of
VAT so that they can more comfortably consider increases in VAT prices.

2.1.3(Fathi, 2012) Using a variety of experimental approaches, the authors investigated the
relationship between the rate of value added tax and public value added tax evasion. They
come to the conclusion that there is no correlation between the two since in many countries
with high VAT rates, enforcement is also high, and in countries with low VAT rates, evasion is
high.

2.1.4 (Ahmad, 2010) in this article, the author discusses the Pakistani government's plans to
introduce a general sales tax. The author has addressed Pakistan's current indirect tax
regime, its past, and the changes suggested by the National Taxation Reforms Commission,
before highlighting the problems and advantages of the proposed reforms.

2.1.5(Genpact, 2011) In this article, Genpact summarizes how the results of a study they
performed for a manufacturing customer who was subject to European VAT saved money as
a result of some procedure improvements in the client's handling of VAT-related
compliances.

2.1.6(Gelardi, 2013) The author of the paper examined the potential effect on consumers of
the new National Consumption Tax to be implemented in the United States, as it would
result in higher prices for consumers. This new tax would be nationwide, in addition to the
various states' current sales taxes.

2.1.7 (Collins, 2014) in this article, the author examines and evaluates household payments
to direct tax and indirect tax revenues in Ireland. Furthermore, the importance of these
donations is examined in light of Ireland's latest indirect tax reforms.

2.1.8 (Zhou, 2013) in this article, the writers look at the Malaysian GST. The writers have
outlined the current problems in the Malaysian economy and compared them to the
planned GST. The effect of the goods and services tax on price levels, economic
development, revenue production, and other factors is also examined in the report. GST,
according to the report, will lower costs and raise GDP in general.

2.1.9 (Roshidi , 2016) Research aims to determine the extent of GST taxpayers'
understanding and interpretation in Malaysia. The participants in this sample were only 256
civil servants who worked as secondary school teachers in the kaula kangsar district of Perak.
Data is collected with the help of questionnaire. The results reveal that the GST has a low to
strong negative view among respondents.

2.1.10(Feria, 2009) in this article, the authors compare indirect taxation in Australia and the
EU, focusing on financial services, to see if the Australian good and services tax system is
better. Even, if the Australian system is superior, are there any elements that should be
introduced in the EU.

2.2 National reviews

2.2.1(sharma , 2018)in this study author talk about the GST and its advantages and
disadvantages. History of GST in India is also been explained by the researcher, study also
talks about the effect of GST in India in consumer and will the GST will help the economic in
the growth or not. GST is a big leap in indirect taxation system. Study is based on proper fact
and primary date is called with the help of questionnaire. The question under the
questionnaire is easy to understand and with the help of thus questionnaire we can make an
estimate whether the consumer are satisfy with the GST tax slab or does it require some
changes in it.

2.2.2(Garg, 2014) This study is based on the effects of GST and the historical context of
Indian taxes and tax system, as well as the obstacles, risks, and possibilities that GST
presents to our market economy. Based on the implications of GST with a brief history of
Indian taxes and tax structure, and addressed the potential obstacles, risks, and possibilities
that GST presents to improve our free market economy.

2.2.3(fintapp, 2017) this study is based on the consumer durable goods. This study talks
about the type of the consumer durable goods industries which are available in our country.
There are three types of consumer durable industries in India and these industries are as
follows, white, brown, consumer electronic. Revenue of consumer durables good industry
and how much growth in their revenue we can expect in the near future.

2.2.4(bhat, 2014) this article discusses about the e-governance of India's value added tax
system which is based in India and special preference is given to Goa and Kerala. Up until
2005, India had a very complex sales tax scheme. In 2005, a number of states, including Goa
and Kerala, switched from sales tax to the Value Added Tax. The availability of ITC on
imported products was the key benefit of VAT.
2.2.5(Guptha , 2014)According to her research, implementing GST in the Indian context
would result in commercial advantages that are not available under the VAT scheme, which
would essentially contribute to economic growth.

2.2.6(Adhana, 2015) this study is based on GST and its type. What is the aim of this taxation
system and what are the opportunities that a free market economy would provide? This
study helps us to understand the concept of GST and what is CGST, SGST, and IGST are. In
this study GST concepts is well explained with well-defined examples.

2.2.7(Rajamani, 2018) this study is aim to determine the impact of GST on the Indian
economy. In this study author would like to share his knowledge regarding the GST. Study is
based on the concepts of CGST, SGST and IGST. In this effect of GST on different sectors is
also shown and what are the positive of GST and its negative where explained in the full
detailed.

2.2.8(BHATIA, 2020) This study is based on the impact of GST on export goods and author
tell us how we can to export at 0% GST and are the ways by which we can claims this 0% GST
rate on export. This study is based on the detail analysis of the data related to the export. In
this study author talks about LUT methods by which we can claim 0% GST rate on exports.

2.2.9(control, 2021) This article is based on the GST revenue collection of 31 march 2021 in
this year GST revenue collection breaks all past record by collecting 1, 23,902crore of which
CGST is Rs 22,973 crore, SGST is Rs 29,329 crore, IGST is Rs 62,842 crore (including Rs 31,097
crore collected on import of goods) and cess is Rs 8,757 crore (including Rs 935 crore
collected on import of goods)," according to an official statement.

2.2.10(times, 2016) this article is based on the consumer durables goods tax slab rate should
be come down from 28% to 18%. Consumer have to bear the GST tax burden on consumer
durables goods because of high tax rate its lead to increase in the price of consumer durable
good
 CHAPTER -III
RESEARC METHODOLOGY

3.1 OBJECTIVE OF THE STUDY

 To understand the relation between GST and price inflation of consumer durable goods
 To understand GST more deeply.

 To understand consumer durables goods more deeply.

 To find out the advantages and disadvantages of GST.

3.2 RESEARCH HYPOTHESIS

H0:- There is no significant difference between the education qualification level and their
satisfaction towards the current GST slab rates of consumer durables goods.

H1:- There is significant difference between the education qualification level and their
satisfaction towards the current GST slab rates of consumer durables goods.

3.3 SCOPE OF THE STUDY This study is done for finding out the effect of GST on consumer
durables goods and on consumer views on GST. This study is based on the
respondent/consumer selected form the Bhopal to find out their consumption pattern.
Respondent are selected form the mixed group which is wider difference in understanding.
Scope of the research is small because of its limited area.

3.4 RESERCH DESIGN

 Geographical area: this research is based on the respondent which is located in Bhopal.

 Duration of the study: 1 month

 Simple size: 100respondentsare selected for filling questionnaire.

 Sampling technique: judgment sampling is taken for the study (Those respondents are
select which have knowledge regarding GST)

 Data collection instrument: Information gathering is very important for any researcher.
Information is divided into two parts primary data and secondary data. Primary data is a
type of data in which data is collected by the researcher and it’s done by taking
questionnaire. Secondary data is a type of data which is already been collected by the other
but its utilized by the researcher.

In this study researcher have taking primary data for analysis purposes. In primary data
questionnaire is created with the help of Google form and this form is based on the topic
impact of GST on consumer durable goods. In this questionnaire respondent are selected
form Telangana. Secondary data

Journal

Research paper

Internet Books

 Data collection producer:

Primary data is collected with the help of a questionnaire which was in the form of Google
form. This Google form is distributed among the respondent of Bhopal with the help of
social media apps like Facebook, twitter, WhatsApp, Instagram, Discord etc. this a type of a
questionnaire which should be fill out by yourself and this questionnaire is divided into two
section and this section are section A and section B. In section- A question are consist of
personal information and these information are Age, Gender, Qualification, Marital Status,
and Occupation. In Section-B question are based on question which are related to the
research and fulfill the research objective and its 10 question.

 3.5. LIMITATION OF THE RESERCH:

1. This study is conducted in a limited area which is Telangana so it’s not applicable to all the
cities

2. This research is conducted at a time when our country is going through a pandemic
because of which it create price hike in the market which gives us misleading data regarding
GST rate on consumer durables goods.

3. Data given by the primary data (questionnaire) may not be correct because its fill by my
friends, family and the data collected from this questionnaire may be misleading to some
reader
 CHAPTER-IV
DATA
REPRESENTATION &
ANALYSIS
Tables 4.1 In this respondent has been differentiated on the bases of Gender

Number Age group No. of respondent Percentage (%)

1. Male 48 47%

2. Female 40 39%

3. Prefer not to say 12 12%

TOTAL 100% 100%

Interpretation
After seeing the above chart and table we can say that 47.5% respondent are male,39.6%
are female and 12.9% are not comfortable to tell their gender so they selected prefer not to
say. Majority of the respondent are male.