 |
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
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.14 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
|
Issue: March 2026
Volume 11 | Issue 3
Review Result and Publication of Paper within : 2-3 days
Click Here For more DetailsFor Authors
Forms / Download
Published Issue Details
Editorial Board
Other IMP Links
Facts & Figure
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
Indexing Partner
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
|
Published Paper Details
|
|
| Paper Title: | “DO GST CUTS BENEFITS CONSUMERS? A STUDY ON PRICE PASS-THROUGH IN INDIA” |
| Authors Name: | Dr Karthik P , Sharon Aishwarya S |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_209332
|
| 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: | 00098 |
| ISSN: |
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 |
| Publication Details: |
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 |
| Share Article: | |
|
Click Here to Download This Article |
|
| Article Preview | |
|
|
|
Major Indexing from www.ijrti.org
| Google Scholar | ResearcherID Thomson Reuters | Mendeley : reference manager | Academia.edu |
| arXiv.org : cornell university library | Research Gate | CiteSeerX | DOAJ : Directory of Open Access Journals |
| DRJI | Index Copernicus International | Scribd | DocStoc |
ISSN Details
 |
 |
|
ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
DOI (A digital object identifier)
| Providing A digital object identifier by DOI.ONE How to Get DOI? |
Conference
Open Access License Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Important Details
Join RMS/Earn 300
WhatsApp
Click Here
Click Here
Indexing Partner |
|||
| Copyright © 2026 - All Rights Reserved - IJRTI | |||