The DOI matches its Crossref record; none of the 9 sources its claims cite is checked for support yet.
CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA
Open accessAbstract
Phase two consists of in-depth interviews with manufacturers, retailers and industry experts to get a sense of how the whole sector views shifting patterns of consumer behaviour from GST. The findings of this study showed that consumers' response to the implementation of GST was ambivalent. In contrast to sales in urban areas, where the purchase of fast-moving consumer goods (FMCG) has become more affordable, people in rural areas were not treated with change in price at all. The ensuing, unified tax structure has led many consumers to show a preference for brand over unbranded or regional alternatives, an indirect impact of the GST on consumer preferences. Consumer attitude towards GST remained mixed due to fears of price increase in select sectors of FMCG such as packaged food and hygiene products, they added. The survey also reveals that the FMCG sector has become more transparent in the supply chain post-GST leading to enhanced customer confidence. GST adoption has negatively impacted small firms and local manufacturers as customer choice and loyalty have been affected due to GST's introduction. As a result, price sensitivity remains a significant factor influencing consumer behaviour, with numerous shoppers reporting that they prefer maximum value and minimum cost for every purchase. These shifts in consumer sentiment will be critical for FMCG businesses and marketers to understand when devising successful pricing strategies and boosting customer engagement in the post-GST world. The bottom line is that the research builds on previous insights into how GST has changed the behaviour of FMCG consumers and contributes valuable knowledge for Indian businesses, politicians besides trade experts.
Overview
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
11 Own result · 11 No basis given · 9 Sources not found · 4 Own interpretation · 1 Own method
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Customers from rural regions (p-values of 0.63 for Purchasing Patterns in Chi-Square) after GST.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“In contrast to sales in urban areas, where the purchase of fast-moving consumer goods (FMCG) has become more affordable”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Consumer attitude towards GST remained mixed due to fears of price increase in select sectors of FMCG such as packaged food and hygiene products”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“people in rural areas were not treated with change in price at all.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“GST adoption has negatively impacted small firms and local manufacturers as customer choice and loyalty have been affected due to GST's introduction.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“As a result, price sensitivity remains a significant factor influencing consumer behaviour, with numerous shoppers reporting that they prefer maximum value and minimum cost for every purchase.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Urban households spend more money and have easier access to a broader variety of items, so it stands to reason that they buy more frequently than rural households (4.3 in T-Test vs. 3.9).”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
hedgedcorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“The ensuing, unified tax structure has led many consumers to show a preference for brand over unbranded or regional alternatives”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The findings of this study showed that consumers' response to the implementation of GST was ambivalent.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The data also indicates that GST has had minimal impact on product availability across categories”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
hedged- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
- It may state two separate claims as one. 18
- Probably not a substantial claim. 10
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“This indicates that high-income customers are relatively more tax-neutral toward GST as compared to others (0.67 for Sentiment towards GST in ANOVA) which could be attributed to the tax-saving potential of the premium items.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
hedgedcorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“As urban consumers are less sensitive to increases in price after GST, it can be concluded that GST has lowered Price Sensitivity of urban consumers (p-value = 0.34, Price Sensitivity in ANOVA).”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
boosteddirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The survey also reveals that the FMCG sector has become more transparent in the supply chain post-GST leading to enhanced customer confidence.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: unclear — It is unclear whether the paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Rural customers have the highest level of brand loyalty (p-value = 0.29 for Brand Loyalty in Chi-Square), which may indicate a preference for trusted local brands or lack of alternatives.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
hedgedcorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Despite being relatively higher than other categories, urban consumers exhibit a somewhat positive attitude towards GST (0.45 for attitude towards GST in ANOVA), indicating some level of acceptance.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
hedged- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“High-income reveals that increases in product price/quality post GST increase brand preferences, as they are more likely to switch (0.62 for Brand Switching on ANOVA).”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
hedgedcorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A result the paper reports from its own data — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“The price sensitivity is significantly higher for customers in rural areas or with low income (0.65 and 0.61 p-values in ANOVA test, respectively).”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
plaincorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“By contrast, shoppers at rural stores are price-sensitive and steady.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: unclear — It is unclear why the paper says it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“Consumers with lower incomes derive the highest levels of overall satisfaction (0.75 Overall satisfaction in ANOVA), indicating that their GST reduction's favourable effects are strong, particularly for price reductions on necessities.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
hedgedcorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
The paper states this without a source or data behind it here, so there is nothing to check it against. The quote shows it is in the paper.
In the paper
“They have a favourable view of GST, but the tax reform has hardly made a difference in their happiness level or their purchases.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
plain- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
In the paper
“They found that consumers sensitive to price reacted more to tax increases than less price-sensitive customers particularly in cases where there were alternatives available.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Smith and Lee (2016)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
direct- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: fails — The paper may give no reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. The paper may give no reason why it holds. It may state two separate claims as one.
- Not matched
In the paper
“Moore and Tang (2018) analyzed in India customers attitude after a GST increase and the authors stated that, confidence declined for a short time as a consequence of the necessary price increase.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Moore and Tang (2018)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
- Not matched
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“It is because this demographic is more sensitive to product value propositions and quality, as they care more and switch brands more frequently about GST.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
plaincorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: unclear — It is unclear why the paper says it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Because high-income consumers view GST as a way to reduce prices on luxury goods, they are most likely to reap its benefits.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
hedgeddirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: unclear — It is unclear why the paper says it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
In the paper
“Lower-income consumers responded to higher prices by reducing consumption or seeking cheaper substitutes, while higher-income consumers were not significantly affected.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Williams and Anderson (2015)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
- Not matched
A conclusion the paper draws from its own results — it cites no other source for it, so there is none to check. The quote shows it is in the paper.
In the paper
“Changes in pricing disproportionately impact poorer customers, who are relatively more positive than average towards the GST overall, and particularly towards reduced pricing on necessities.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Conclusion
plaincorrelational- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: passes — The paper gives a reason why it holds.
It may state two separate claims as one.
- Rests on an assumption: Survey responses accurately reflect actual consumer behaviour.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
- Rests on an assumption: The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
- Rests on an assumption: The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
In the paper
“In another study with the South Korean researchers Johnson and Choi (2017) investigated the effect of tax cuts on branded products and found that reducing prices increased customer loyalty to their favourite brands when they perceived that tax cuts were worth it.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Johnson and Choi (2017)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
What the paper did — it cites no source for this, so there is none to check. The quote shows it is in the paper.
In the paper
“Customers were categorized according to their age, income level, location (urban/rural), and the frequency with which they purchased FMCG, doing so guarantees that the sample accurately reflects the population as a whole.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Study'
boosteddirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: passes — The paper’s conclusions depend on it.
- Based: fails — The paper may give no reason why it holds.
Probably not a substantial claim. The paper may give no reason why it holds.
- Rests on an assumption: A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
In the paper
“Price increases due to VAT rates because shoppers to switch to their cheaper alternatives or private-label products over branded items,”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Roberts and Pettit (2018)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
- Not matched
In the paper
“Another study in Taiwan Chang and Lee (2017) found that consumers' mood on VAT reforms also increased dramatically when they were educated on VAT reforms and understood the rationale for increases or cuts in tax.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Chang and Lee (2017)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
In the paper
“Anderson and Brown's study highlights that consumers' perceptions of tax fairness affects their purchasing decisions.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Anderson and Brown (2015)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
In the paper
“When sales taxes increased, consumers temporarily cut back on spending, especially on non-essential goods, but they spent more immediately after taxes decreased, according to the authors.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Anderson and Brown (2015)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it. It may state two separate claims as one.
- Not matched
In the paper
“Peterson and Johnson (2017)found that, among Canadian consumers, upon implementation of a harmonized sales tax (HST) the consumers placed greater trust in the retailers' honesty about product prices and availability.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
What the sources say
- Not matchedcites Peterson and Johnson (2017)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
plaindirect- Asserted: passes — The authors put it forward as true.
- Checkable: passes — It can be checked against evidence.
- Load-bearing: fails — The paper’s conclusions may not depend on it.
- Based: passes — The paper gives a reason why it holds.
Probably not a substantial claim. The paper’s conclusions may not depend on it.
- Not matched
The paper relies on this without support.
Survey responses accurately reflect actual consumer behaviour.
“The questions aimed to gauge consumers' feelings, actions, price sensitivity, and loyalty to certain brands.”
The paper relies on this without support.
A sample of 57 respondents is sufficient to represent the Indian FMCG consumer population and support the statistical tests.
“The study chose 57 respondents, a cross-section of urban and rural dwellers, to represent our sample.”
The paper relies on this without support.
The effects attributed to GST can be isolated from other factors influencing consumer behaviour.
“The effects of GST on many facets of consumer behaviour are examined using a quantitative research strategy in the study.”
The paper relies on this without support.
The survey questions validly measure consumer sentiment, price sensitivity, and brand loyalty.
“The questions aimed to gauge consumers' feelings, actions, price sensitivity, and loyalty to certain brands.”
The paper relies on this without support.
Consumer sentiment is a key determinant of market performance.
“The customer mood really is the secret sauce of market performance.”
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
Each contradiction between two passages listed here was confirmed by an independent check.
Rated minor: it would not touch a result — a value no result rests on, a p-value that stays on the same side of the significance level, or a conflict that is clerical, resolved elsewhere in the paper, or outside its own findings.
In the paper
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Abstract
“people in rural areas were not treated with change in price at all.”
§ CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA > Review of Literature
“The price sensitive customers particularly the rural population, prefer to limit their demand or get from another brand due to increase in prices because of GST.”
Citations
Cites
The publisher hasn’t deposited this paper’s reference list.
Research works printed but not linked: 13
- [1]1. Anderson, S., & Brown, J. (2015) The Impact of Sales Tax Changes on Consumer Behavior: Evidence from the U.S. Journal of Economic Psychology, 46, 1-15.
- [2]2. Poterba, J. (1996) The Effects of VAT on Consumer Behavior in the European Union. European Economic Review, 40(4), 779-800.
- [3]3. Roberts, D., & Pettit, M. (2018) Consumer Preferences and the Impact of Taxation: Evidence from the UK. International Journal of Consumer Studies, 42(2), 213-221.
- [4]4. Johnson, M., & Choi, K. (2017) The Role of Tax Reductions on Consumer Brand Loyalty in South Korea. Journal of Marketing Research, 54(3), 411-424.
- [5]5. Smith, A., & Lee, R. (2016) Price Sensitivity and Consumer Behavior: A Study of the Australian Retail Market Post-GST. Australian Economic Review, 49(1), 58-69.
- [6]6. Chang, T., & Lee, D. (2017) Tax Reform and Consumer Spending: Evidence from Taiwan. The Journal of Taxation, 135(3), 112-119.
- [7]7. Moore, R., & Tang, Q. (2018) Public Perception of VAT Increases: A Cross-Country Analysis. Journal of International Marketing, 26(4), 1-19.
- [8]8. Williams, L., & Anderson, E. (2015) Consumer Behavior in Response to Price Changes: A Study of Sales Tax Increases in Canada. Journal of Consumer Research, 42(5), 789-800.
- [9]9. Peterson, M., & Johnson, A. (2017) Supply Chain Transparency and Consumer Confidence Following Tax Reforms: Evidence from Canada. International Journal of Supply Chain Management, 10(1), 22-30.
- [10]10. Kumar, P., & Bansal, A. (2020) Impact of VAT Implementation on Brand Loyalty and Consumer Trust in Consumer Goods Markets. Journal of Brand Management, 27(4), 334-349. Website: ijetms.in Issue: 3 Volume No.9 May -June -2025 DOI:10.46647/ijetms.2025.v09i03.028 ISSN: 2581-4621 @2025, IJETMS | Impact Factor Value: 5.672 | Page 196
- [11]11. Gupta, S. (2018) Impact of GST on the FMCG Sector in India. International Journal of Business and Management, 13(4), 56-63
- [12]12. Kaur, R., & Ahuja, N. (2017) GST and Consumer Behaviour: A Study on the Indian Retail Market. Journal of Retail and Consumer Services, 34, 120-130.
- [14]14. Pillai, R. (2018). Impact of GST on Consumer Prices of Fast-Moving Consumer Goods (FMCG) in India. International Journal of Research in Business Studies, 2 (2), pp 253 -264
Cited by
Sorted by citations
Impact of GST on Household Expenditure in Madhya Pradesh
Deota, S., & Sahu, S. K. (2025) · International Journal of Innovations in Science Engineering and Management. · doi:10.69968/ijisem.2025v4i3382-387
Metadata
- Authors
- Raja, G., & Rani, D. B. S.
- Affiliations
- Osmania University (IN)
- Venue
- international journal of engineering technology and management sciences
- Publisher
- Mallikarjuna Infosys
- Published
- 2025
- Volume
- 9
- Issue
- 3
- Pages
- 187-196
- ISSN
- 2581-4621 (ISSN-L)
- OpenAlex
- W4411554871
- Semantic Scholar
- 2b049668beef3f540db9ae089bbe41bc0569dc8f
- Cited by
- 1
- References
- 0
- Citations by year
- 2025: 1
- FWCI
- 1.75
- Type
- journal article
- Language
- en
- Open access
- diamond
- doi.org
- Locations
- International Journal of Engineering Technology and Management Sciences (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Marketing › Consumer Market Behavior and Pricing
- Social Sciences › Business, Management and Accounting › Marketing › Consumer Behavior and Marketing Influence
- Social Sciences › Business, Management and Accounting › Marketing › Consumer Behavior in Brand Consumption and Identification
- Keywords
- Goods and Services Tax, consumer behavior, fast-moving consumer goods, customer sentiment, price sensitivity, brand preference, supply chain transparency, customer loyalty, small manufacturers, pricing strategy, India
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
A language model drew the claims from the paper on 2026-09-28, under version 3 of the claim definition (prompt extract-v3).
A second model labelled each claim on 2026-09-28 (model jev-1.13-20260917, definition revision gold-guideline-v0.2).
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA. https://app.cochat.ai/papers/10.46647/ijetms.2025.v09i03.028
- The paper
- Raja, G., & Rani, D. B. S. (2025). CUSTOMER SENTIMENT IN THE FMCG SECTOR: IMPACT OF GST ON CONSUMER BEHAVIOUR IN INDIA. international journal of engineering technology and management sciences. https://doi.org/10.46647/ijetms.2025.v09i03.028