Public
perception is an important driver for successful implementation any government
policies and procedures. Goods and services tax is drastic change in indirect
tax system in India which shows direct impact on the public consumption
particularly in newly emerged States in the country. Therefore, present study
emphasized on the assessment perception of various stakeholders such as public,
traders, tax consultants and officials on the GST implementation and its effect
on the different aspects. The sample size consists of 800 including all
stakeholders. The used Five-point Likert Scale in collecting information and
used ANOVA test to find out significance in variations among public perception.
The study revealed that majority of stakeholders expressed positive opinion
towards GST system in India. The study observed insignificant variations in
public perception towards SGT in Telangana.
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