The Study of Impact of Goods and Services Tax (GST) on Online Shopping with Reference to Amazon, Flipkart and Snapdeal – A Customers Perspective

Abstract

With the introduction of Goods and Services tax (GST), proper tax laws for the e-commerce industry has been formulated, which was not in place for the industry earlier. The implementation of GST has created its impact in every sector. It is generally assumed that GST is more beneficial as it will diminish the cascading effects of taxes and that will reduce the overall cost of goods. A lot of investments on e-commerce warehouses have been done by the e-commerce players such as Amazon, Flipkart etc. Primary data was collected from online shoppers (customers) through a structured questionnaire and administered to 180 respondents. A simple percentage method was used to analyse the data and Chi-square method was used to test the hypothesis. The study concluded that there is no significant impact of GST on online shopping experience with reference to Amazon, Flipkart and Snapdeal.