Dr. Koyel Roy
The Goods and Services Tax (GST), implemented in India on 1 July 2017, is a major tax reform aimed at simplifying the indirect tax system and promoting economic efficiency. This study examines its impact on the common people of West Garo Hills, Meghalaya, focusing on household expenditure, small businesses, employment, and awareness levels. The research is based on primary data collected from 150 respondents through a structured questionnaire, along with secondary sources. Chi-square test and percentage analysis were used for the study data. The findings show that while GST has improved tax awareness, many respondents perceive an increase in essential goods prices and compliance burdens on small businesses. The study suggests raising awareness and simplifying GST procedures to improve implementation.