“Influence of GST 2.0 on the Consumption Patterns of Middle-Income Households: A Study with Special Reference to Mysore City.”

Girish Shanbhogue; Shivakumar H n; Basavaraju . B

“Influence of GST 2.0 on the Consumption Patterns of Middle-Income Households: A Study with Special Reference to Mysore City.”

Author(s)	Dr. Girish Shanbhogue, Mr. Shivakumar H n, Mr. Basavaraju . B
Country	India
Abstract	Abstract The introduction of GST 2.0 represents a significant reform in India’s indirect tax system, aimed at improving transparency, easing compliance, and reducing price distortions. This study examines the influence of GST 2.0 on the consumption patterns of middle-income households in Mysore City, a segment highly sensitive to price fluctuations and taxation changes. The research analyzes shifts in expenditure on essential and non-essential goods, changes in brand preference, and overall consumer responsiveness to GST-induced price variations. Using primary data collected through structured questionnaires and supported by secondary sources, the study highlights how GST 2.0 has shaped purchasing decisions among middle-class consumers. The findings indicate noticeable adjustments in household budgeting, increased price comparison behavior, and moderate changes in the consumption of lifestyle-related products. The study also identifies challenges faced by consumers regarding GST awareness and perceived fairness of pricing under the new regime. Overall, the research provides valuable insights for policymakers, retailers, and FMCG companies in understanding consumer behavior in a post-GST 2.0 environment.
Keywords	GST 2.0, Middle-Income Households, Consumption Patterns, Consumer Behavior,
Field	Business Administration
Published In	Volume 16, Issue 4, October-December 2025
Published On	2025-11-26

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“Influence of GST 2.0 on the Consumption Patterns of Middle-Income Households: A Study with Special Reference to Mysore City.”

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