• Gaddala Raja
• Dr. B. Sandhya Rani

In an effort to streamline India's complex indirect tax structure, consolidated several state besides federal levies into a single rate. How this has influenced pricing strategies and customer behaviour is the subject of this research. 8th of July, 2020 July 1, 2021 was the date of the GST's implementation. Regular buyers of food, drink, personal care, and home products make up the end user, making FMCG a price-sensitive business. A more efficient supply chain and less tax cascading are two benefits of GST. However, changes in tax rates under the GST system mean that the impact on retail price varies across various FMCG product categories. The influence of sales promotions, price elasticity of demand for fast-moving consumer goods (FMCG), and discounts on retailers' pricing behaviour is also examined in the article. Also included in the survey were the effects of GST on customers' views of pricing transparency and fairness as well as their actual spending habits. This study uses quantitative and qualitative methods to look at how GST affected the price structure of fast-moving consumer goods (FMCG) retail and what possibilities and challenges it brought to firms and customers. The results show that although GST has reduced prices in certain areas, prices in other areas have increased owing to the higher tax rates on those commodities. Likewise, while supply chains have profited from the GST regime's efficiency, customers' reactions have been varied. Some have welcomed the increased openness and standardization that GST has provided, while others have seen prices go up. The pricing structure has become more complicated as a result of interstate transactions between brands and retailers. The study highlights the importance of FMCG retailers learning about the new tax regime and capitalizing on its growth opportunities. This is because the new regime may make traditional pricing techniques obsolete, particularly when it comes to customers' price sensitivity and expectations. Additionally, this is an issue for future studies that may examine longer time frames, especially in relation to pricing inelasticity and the possible long-term effects of GST.

Retail Pricing Structure, FMCG Sector, Price Changes, GST, Taxation, FMCG.

"THE ROLE OF GST IN SHAPING THE FUTURE OF FMCG RETAIL BUSINESS PRACTICES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 7, page no.e259-e268, July-2025, Available :http://www.jetir.org/papers/JETIR2507440.pdf

"THE ROLE OF GST IN SHAPING THE FUTURE OF FMCG RETAIL BUSINESS PRACTICES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 7, page no. ppe259-e268, July-2025, Available at : http://www.jetir.org/papers/JETIR2507440.pdf