The Goods and service Tax implemented by the central government on 1st of July 2027. It was a big reform in Indirect taxes where many other indirect taxes were abolished. It comes with the slogan one nation one tax. The recent rate changes from 22nd September 2025, India’s GST structure shifted from four-tier system that is from 5%, 12%, 18%, & 28% to two-tier system consists of 5% & 18% respectively. This change moves the burden from many goods, goods which are under 5% comes under exemption, some 12% goods shifted to 5% slab rate, some 28% goods shifted to 18%. While a 40% slab introduces for sum luxuries goods. This result in decrease in prices in Automobile sectors, Consumer durables, Cement, service sectors like insurance company, Fitness club etc. This boosts the sale of the product and record created by the market after these announcements. Many essential items were exempted from GST.
The Present study intents to check the impact of rate reduction of GST and the consumers behavior in Nagpur city. This study’s aim is to understand consumers awareness, price reduction, buying decision and satisfaction level of the consumer. The finding of the study reveals that the consumers are aware of the rate reduction in GST and they enjoyed the purchasing of products. The conclusion of this study is rate reduction of GST created an overall positive impact on consumer behavior and satisfaction in Nagpur city.