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Impact of GST on Consumer buying behaviour towards Textiles in Karnataka, India

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Author Affiliations

  • 1Department of Commerce, Govt. First Grade College, Hunnur, Karnataka, India
  • 2Department of Commerce, Govt. First Grade College, Savalagi, Karnataka, India

Res. J. Management Sci., Volume 15, Issue (3), Pages 1-6, September,6 (2026)

Abstract

The research design is descriptive and analytical as the study focuses on the effect of GST on consumer purchasing behaviour of textiles in Karnataka. A structured questionnaire was used to collect primary data using convenience sampling and 156 respondents were used. Percentage, mean, standard deviation, Chi-square test, correlation and regression analysis were used as statistical tools. The results indicate that income plays a large role in post GST purchasing frequency. The results of the correlation and regression analysis show that price perception and availability positively and significantly influence the buying behaviour. The research concludes that GST has had a moderate impact on the consumer decision especially in price sensitive consumers. It also points out that, the availability of textile products has a little more influence on purchase decisions as compared to price perception. The outcomes can be of great help to retailers and policymakers in formulating consumer-oriented price and distribution strategies in GST.

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