Knowledge and Attitude of Urban Consumer on Goods and Services Tax
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Date
2019
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CCSHAU
Abstract
Goods and Service Tax was implemented on the notion of “One Nation, One Market, One
Tax”.The present study was conducted in Hisar District of Haryana state purposively. Total 200
respondents were selected for the study. Results indicated that majority of the respondents were male
and having below 30-41 years of age belonging to general caste and educated up to secondary level
with medium family education status having nuclear type and small family size. Gain in knowledge,
change in attitude about goods and service tax were assessed. Majority of the respondents had low
knowledge and unfavorable attitude towards goods and service tax at pre-exposure stage. After the
assessment of existing knowledge and attitude toward GST, a print media package of posters, charts,
leaflets and handouts were prepared. The effectiveness of posters, charts, leaflets and handouts was
assessed in different parameters. For of posters, charts, leaflets and handouts frequency and percentage
and weighted means score were showed that title, clarity of printing/size of font, appropriateness of
language, sequence, useful information, clarity of picture and understandability were perceived to be
high for all the media. The media was exposed to 100 respondents who had low knowledge level and
unfavorable attitude about goods and service tax at pre-exposure stage. The impact of print media was
found to be highly significant for gain in knowledge and change in attitude of the respondents.
Therefore, it can be concluded that respondents had knowledge acquisition and favourable attitude
towards goods and service tax after media exposure.
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