• N NIRMALA KUMARI

This paper examines the macro- and micro-level consequences of a large indirect-tax reform dubbed “Super GST” represented in practice by the recent GST 2.0 reforms that substantially simplified slab structure and cut rates on many household goods on household consumption patterns, inflation (price stability), purchasing power and household savings in India. Using an evidence synthesis approach supplemented by recent official inflation statistics, government press releases and peer-reviewed empirical studies, the paper reviews national and international literature on indirect tax reforms and their pass-through to consumer prices, outlines an empirical identification strategy appropriate for policy evaluation, compiles and interprets recent Indian CPI and household expenditure findings to assess short- and medium-term effects on prices and consumption composition, and presents policy conclusions and recommendations to preserve price stability while protecting purchasing power of vulnerable households. Key findings: (a) well-targeted reductions in GST rates on essentials have immediate disinflationary effects for affected items, (b) aggregate inflationary impacts depend on rate redesign, pass-through and weight changes in CPI, (c) lower GST on durables and vehicles materially raises near-term household durable spending and (d) net gains to household purchasing power and savings are positive for lower-income groups but depend on complementary measures (communication, revision of CPI weights, and monitoring of retailer pass-through). Evidence sources include MoSPI CPI releases, government GST 2.0 documents, NIPFP/NBER/IFS studies and recent international research on VAT pass-through.

Super GST; GST 2.0; inflation; consumer price index (CPI); purchasing power; household consumption; savings; tax pass-through; India

"Impact of Super GST on Household Consumption Patterns and Price Stability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 10, page no.d108-d114, October-2025, Available :http://www.jetir.org/papers/JETIR2510315.pdf

"Impact of Super GST on Household Consumption Patterns and Price Stability", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 10, page no. ppd108-d114, October-2025, Available at : http://www.jetir.org/papers/JETIR2510315.pdf