GST is an indirect tax levied on the supply of goods & services which was implemented on 1st July 2017 by clubbing various central & state taxes together i.e. 17 different taxes into one single tax with the aim of “One Nation One Tax” thereby reducing cascading effect and tax avoidance. It is necessary that the students who are our future citizens and future taxpayers need to be aware of our tax system & government plan & policies about taxation. So, the present study examines the students’ perception towards GST across Mumbai region. The study attempts to examine students’ level of perception towards GST. The method used for data collection is the primary method through a questionnaire containing 27 questions. The sample size is limited to 60 students. The sampling technique used was random sampling. The research shows that there is a significant difference in the perception of students towards GST.

Keywords: Perception, Awareness, GST, Students.

Views (20)