An Investigation of GST VAT and Sales Tax Impact on FMCG Sector in India

Last modified: September 3, 2020
Estimated reading time: 1 min
Project Title: An Investigation of GST, VAT and Sales Tax Impact on FMCG Sector in India
Author: Mr. Vivek Yadav
Advisor: Dr.Teerachote Phongtaveewut
Degree: Master of Business Administration (International Program)
Major: International Business
Faculty: Graduate Schools
Academic year: 2019


Yadav, Vivek. (2019). An Investigation of GST, Vat and sales tax impact on FMCG sector in India. (Independent study, Master of Business Administration). Bangkok: Siam University.


The Indian tax system has changed from time to time as recently as when GST came into the limelight, after the prolonged discussion over its  implementation. Since the GST has been available to use certain comparisons would be advisable to make. This paper elucidates the three different types of tax structure, such as sales tax, VAT and GST; to probe the benefits under each tax schemes and then to find out which tax structure   ontributes the maximum profitability in the fast moving consumer goods sector. Furthermore, this paper explains the critical factors and aspects of GST and its impact on different sectors as well, along with the detail analysis of potential market of FMCG sector in India.

There are two research questions in this paper considering the current situation of Indian economy along with detailed analysis of previous research work done by other scholars. The hypotheses were concluded based on the research questions and then(baseball) were four hypotheses set up- for this paper to check and find that which tax structure contributes maximum and minimum impact on the profitability of FMCG sector.

The research methodology of this paper is quantitative and survey questions were set up based on the nature of this research paper. The data gathered for this paper was from primary, as well as secondary. The outcomes of survey findings were well tested by SPSS and well presented in the later part of this paper. The research area for this paper was assigned in the holy city of India, Varanasi, and survey questions were distributed to 200 traders that were dealing in FMCG related items.

This paper has three independent variables, such as sales tax structure; GST and VAT, with one dependent variable that is profitability of FMCG sector and the recommendation followed by the limitation are presented in the paper.

Keywords: Sales Tax, VAT (Value added tax), GST (Goods and service tax), FMCG (Fast moving consumer goods).

An Investigation of GST, VAT and Sales Tax Impact on FMCG Sector in India

Master of Business Administration (International Program), Siam University, Bangkok, Thailand

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