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International Journal of Creative and Open Research in Engineering and Management

A Peer-Reviewed, Open-Access International Journal Supporting Multidisciplinary Research, Digital Publishing Standards, DOI Registration, and Academic Indexing.
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ISSN: 3108-1754 (Online)
Crossref DOI: Available
ISO Certification: 9001:2015
Publication Fee: 599/- INR
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License: CC BY 4.0
Peer Review: Double Blind
Volume 02, Issue 05

Published on: May 2026

“GST REFORMS AND CHANGING CONSUMER BEHAVIOR: EVIDENCE FROM HOUSEHOLD PURCHASING POWER AND CONSUMPTION IN COIMBATORE DISTRICT”

Dr.B.Janani

Department of Business Administration with CA and Logistics

Hindusthan College of Arts & Science (Autonomous) Coimbatore
DOI:https://doi.org/10.55041/ijcope.v2i5.501

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Abstract

The welfare of households in developing economies is very much impacted by tax reforms and inflation. With a focus on rural consumption, this study looks at how household purchasing power and consumption patterns in the Coimbatore district are affected by both inflation and the Goods and Services Tax (GST) reforms. The study examines how critical commodity pricing, real income, and spending patterns across various income levels in both urban and rural families have been impacted by price increases and indirect tax restructuring under the GST establishment. Structured questionnaires were used to gather primary data, which was backed up by secondary data from GST revenue reports and the CPI (Consumer Price Index). The results show that GST-induced price increases and inflation have decreased purchasing power, especially for rural households with low and intermediate incomes. This has resulted in lower discretionary expenditure and different consumption preferences. In order to safeguard household welfare, the report proposes income-support programs, tax validation, and targeted rural relief measures in light of growing socioeconomic gaps.

Keywords: Inflation, GST Purchasing Power, Household Consumption, Socioeconomic Inequality, Urban Economy,

How to Cite this Paper

B.Janani, (2026). “GST Reforms and Changing Consumer Behavior: Evidence from Household Purchasing Power and Consumption in Coimbatore District”. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(05). https://doi.org/10.55041/ijcope.v2i5.501

B.Janani, . "“GST Reforms and Changing Consumer Behavior: Evidence from Household Purchasing Power and Consumption in Coimbatore District”." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 05, 2026, pp. . doi:https://doi.org/10.55041/ijcope.v2i5.501.

B.Janani, . "“GST Reforms and Changing Consumer Behavior: Evidence from Household Purchasing Power and Consumption in Coimbatore District”." International Journal of Creative and Open Research in Engineering and Management 02, no. 05 (2026). https://doi.org/https://doi.org/10.55041/ijcope.v2i5.501.

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References

1.    Friedman, M. (1957). A Theory of the Consumption Function. Princeton University Press.

  1. Government of India, Ministry of Statistics and Programme Implementation (MoSPI). (2022). Household Consumption Expenditure Survey. New Delhi: Government of India. Retrieved from https://www.mospi.gov.in

  2. Reserve Bank of India (RBI). (2023). Inflation Trends and Price Indices. Mumbai: RBI. Retrieved from https://www.rbi.org.in

  3. Joirem, S. (2020). Households’ level of perception towards the rise of inflation rates in Coimbatore City. International Journal of Research in Social Sciences, 5(4), 45–54. Retrieved from https://joirem.com/papers/volume-05/issue-4/households-level-of-perception-towards-the-rise-of-inflation-rates-in-coimbatore-city/

  4. Kumar, A. (2018). Impact of Goods and Services Tax (GST) on consumer prices and household consumption in India. Journal of Economic Studies, 45(3), 123–135.

  5. B.Janani (2025). A Study on Exploring Consumer Awareness, Behavior, and Challenges in Hypermarkets in Coimbatore City. International Journal of Scientific Research in Engineering and Management, 9(5). https://doi.org/10.55041/IJSREM47652

  6. Anbukarasi, M., & Dheivanai, N. (2021). Consumer awareness towards green FMCG products in Coimbatore district. Researchers World: Journal of Arts, Science & Commerce, 12(3), 1–8.

  7. Cnossen, S. (2019). The economics of the Goods and Services Tax (GST): Design and impact. International Tax and Public Finance, 26(2), 421–444.

  8. Goods and Services Tax. (2017). Government of India.

  9. GST Council. (2023). GST Rate Rationalisation and Revenue Reports. New Delhi: Government of India.

  10. Tamil Nadu Government, Department of Economics and Statistics. (2023). Urban Household Survey – Coimbatore District. Chennai: Government of Tamil Nadu. Retrieved from https://www.tn.gov.in/statistics


 

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  • •All submissions are screened under plagiarism detection.
  • •Review follows editorial policy.
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  • •Peer Review Type: Double-Blind Peer Review
  • •Published on: May 16 2026
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