Customers’ perception towards goods and service tax – a study of haveri district

Customer is a person who receives or consumes goods or services and who has the ability to choose between different products and suppliers. Customer plays an important role in an economy as because the customers are king in the market. Revenue is necessary for the government for public administration such as health, infrastructure, education etc. To generate the revenue from the public in terms of tax there are two sources they are direct tax and indirect tax. Direct tax includes income tax, gift tax, property tax etc and indirect tax includes sales tax, service tax, customs etc. Majority share of the public revenue is generated to the government by way of indirect tax at present i.e. Goods and Service Tax (GST).Customers are the most sensitive for any change in the regulations made by the government regarding indirect taxation. GST is one of the revolutionary in the Indian economy which turned out from the scenarios of indirect taxes.