• KANNAMMAL. G
• Dr.M.SUVAKKIN

In India presently we pay two types of taxes i.e. Direct and Indirect taxes. Direct Tax is paid directly to the government by the taxpayer in form of Income Tax, Wealth Tax, and Corporate Tax. Indirect Tax is a tax levied on goods and services rather than on income or profits. Fast Food industry in India comes under the GST system of taxation and is the fastest growing sector. Due to the changes in tax collection framework the development of food industry is being affected. The introduction of Goods and Services Tax has created some perplexity in the fast food industry. The concept of goods and services tax was implemented to combine several commodity tax schemes which was before embraced by the retailer in order to make money. This restructuring will bring changes in the cost for the tax payer. Under the system of GST, the tax system will change into uniform entity across states and the tax structure will also be uniform. The fast food sector was overloaded with multiple high costing taxes under previous tax collection framework. Before consumers used to pay VAT, service tax and additional service charge on fast food restaurant bills but under GST all the extra and needless charges have been reduced. This paper attempts to study the effect of GST on the prices as well as consumption demand of fast food among fast food consumers in Tiruchirappalli city.

GST, Consumers, Fast food

"A STUDY ON THE IMPACT OF GST ON FAST FOOD IN TIRUCHIRAPPALLI CITY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.283-286, June 2019, Available :http://www.jetir.org/papers/JETIR1906V41.pdf

"A STUDY ON THE IMPACT OF GST ON FAST FOOD IN TIRUCHIRAPPALLI CITY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp283-286, June 2019, Available at : http://www.jetir.org/papers/JETIR1906V41.pdf