The Customer Perspective: Examining the Impact of GST on Quick Service Restaurants in Delhi-NCR

Abstract

The study evaluated and assessed the repercussions of GST implementation on Quick Service Restaurants (QSRs) in Delhi-National Capital Region (NCR), focusing on customer perceptions. Using a semi-structured questionnaire and snowball sampling technique, data from 500 respondents were collected and analyzed using techniques like EFA, KMO Bartlett’s test, t-tests, and ANOVA. Consequently, seven factors were identified, including awareness levels, cost implications, inflation, and food/service quality. Findings revealed that GST increased living costs due to inflation but enhanced transparency in the taxation system, income generation, and employment. While GST positively affected the QSR business, it adversely impacted the overall quality of life. The study's results could inform policy adjustments in the food sector to benefit all stakeholders.