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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: March 2026
Volume 11 | Issue 3
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 118
Article Submitted : 21544
Article Published : 8519
Total Authors : 22414
Total Reviewer : 805
Total Countries : 159
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| Paper Title: | “DO GST CUTS BENEFITS CONSUMERS? A STUDY ON PRICE PASS-THROUGH IN INDIA” |
| Authors Name: | Dr Karthik P , Sharon Aishwarya S |
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IJRTI_209332
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| Published Paper Id: | IJRTI2601099 |
| Published In: | Volume 11 Issue 1, January-2026 |
| DOI: | |
| Abstract: | This study is mainly aimed to study the new GST reforms of September 2025 where the 4 slab rates were reduced to 3 slabs. The products categorisation were as essentials, standard goods and luxury/sin goods. This study talks about the changes and the main objective is to analyse to what extent the consumers are benefitted from the tax cuts. The study is made using secondary research from government reports, websites, portals, newspapers and articles and using descriptive, analytical and comparative study approach. The findings indicate that the passing of benefits of tax cuts to consumers are uneven and partial. The price pass-through calculations indicates that around 78% tax cut of essentials, 78-79% tax cut of standard goods and 100% tax hike of luxury sin goods are provided to consumers which shows that the tax cut is incomplete but the tax hike is complete. Though the change has been a success, it did not benefit the consumers fully. The study provides necessary recommendations to provide fair prices for consumers in the future. |
| Keywords: | GST reforms 2025, Price Pass-through, Anti-Profiteering, Consumer benefits, Economic Growth, Tax cut and Tax hike. |
| Cite Article: | "“DO GST CUTS BENEFITS CONSUMERS? A STUDY ON PRICE PASS-THROUGH IN INDIA”", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2455-2631, Vol.11, Issue 1, page no.a681-a690, January-2026, Available :http://www.ijrti.org/papers/IJRTI2601099.pdf |
| Downloads: | 00097 |
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2601099
Registration ID:209332
Published In: Volume 11 Issue 1, January-2026
DOI (Digital Object Identifier):
Page No: a681-a690 Country: Bengaluru, Karnataka, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2601099 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2601099 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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