IJCRT Peer-Reviewed (Refereed) Journal as Per New UGC Rules.
ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 7.97 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(CrossRef DOI)
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Paper Title: Rituals and Taboos associated with Traditional Trade Activites : A Case Study of Nyishi of Arunachal Pradesh
Author Name(s): Ami Magra
Published Paper ID: - IJCRT2602024
Register Paper ID - 300996
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602024 and DOI :
Author Country : Indian Author, India, 791122 , Daporijo , 791122 , | Research Area: Medical Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602024 Published Paper PDF: download.php?file=IJCRT2602024 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602024.pdf
Title: RITUALS AND TABOOS ASSOCIATED WITH TRADITIONAL TRADE ACTIVITES : A CASE STUDY OF NYISHI OF ARUNACHAL PRADESH
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Medical Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a206-a214
Year: February 2026
Downloads: 90
E-ISSN Number: 2320-2882
Arunachal Pradesh formally known as NEFA is situated in North Eastern part of Indian territory.
Licence: creative commons attribution 4.0
Nyishi, Nyibus, Rituals, Taboos,Wiyus
Paper Title: Theme: Art Integrated Teaching In Biology Reduces Stress Of Learning
Author Name(s): Ms Shaily Mishra, Dr Rachana Mishra
Published Paper ID: - IJCRT2602023
Register Paper ID - 300903
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602023 and DOI :
Author Country : Indian Author, India, 380058 , Ahmedabad, 380058 , | Research Area: Other area not in list Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602023 Published Paper PDF: download.php?file=IJCRT2602023 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602023.pdf
Title: THEME: ART INTEGRATED TEACHING IN BIOLOGY REDUCES STRESS OF LEARNING
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Other area not in list
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a190-a205
Year: February 2026
Downloads: 76
E-ISSN Number: 2320-2882
Art and Science represent two foundational pillars of human understanding and experience. Each contributes our understanding of the world. While Science focuses on empirical facts and the knowledge of the physical world, Art facilitates the interpretation and emotional connection to that knowledge. In the context of Biology--a science often taught with strict adherence to its specialized content and boundaries--traditional teaching methods can inadvertently contribute to high-pressure academic environments. This pressure can hinder student engagement and comprehension, particularly in complex subjects such as Biomolecules. This mixed-method study employed a sequential explanatory design to examine the impact of Art Integrated Learning (AIL) on reducing academic stress while enhancing comprehension in Biology. Two groups of students were studied: an Art-Based Activity Group (ABAG) and a Non-Art-Based Activity Group (NABAG). Quantitative data were collected through pre-test and post-test assessments focused on three challenging topics in Biomolecules. The results revealed that the ABAG not only achieved significantly higher post-test scores but also reported lower levels of academic stress compared to the NABAG. Qualitative analysis of student-created artwork suggested that the integration of art into the learning process allowed students to engage with the material in a more relaxed and creative manner, thereby reducing the cognitive load and pressure often associated with mastering difficult biological concepts. The findings suggest that incorporating Art into the teaching of Biology not only improves academic performance but also contributes to a more supportive and less stressful learning environment. This approach represents a significant step toward creating a more holistic and enjoyable educational experience, where students can thrive both intellectually and emotionally.
Licence: creative commons attribution 4.0
Art Integrated learning, Biology teaching, Reduce pressure, Academic Environment
Paper Title: Entrepreneurship Education as a Pathway to Women's Socio-Economic Empowerment in Arunachal Pradesh
Author Name(s): Buru Guro
Published Paper ID: - IJCRT2602022
Register Paper ID - 301021
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602022 and DOI : https://doi.org/10.56975/ijcrt.v14i2.301021
Author Country : Indian Author, India, 791123 , Itanagar, 791123 , | Research Area: Social Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602022 Published Paper PDF: download.php?file=IJCRT2602022 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602022.pdf
Title: ENTREPRENEURSHIP EDUCATION AS A PATHWAY TO WOMEN'S SOCIO-ECONOMIC EMPOWERMENT IN ARUNACHAL PRADESH
DOI (Digital Object Identifier) : https://doi.org/10.56975/ijcrt.v14i2.301021
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Social Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a178-a189
Year: February 2026
Downloads: 78
E-ISSN Number: 2320-2882
The paper will explore the concept of entrepreneurship education as one of the solutions to socio-economic empowerment of women in Arunachal Pradesh, which is a culturally diverse and geographically isolated area characterized by unique development challenges. The study is qualitative and exploratory and explores the role played by formal, non-formal, and informal entrepreneurial education in enhancing skills, confidence, generating income and social involvement amongst women. The results show that entrepreneurship education is effective in improving the economic capacity and contributing to social empowerment through increasing the power of decision making, mobility and social recognition among women. Nevertheless, empowerment results are different based on capabilities of having quality training, institutional support and enabling environments. Women-led enterprises are limited in terms of structural factors like limited finance, weak market connectivity, inadequate infrastructure and entrenched gender norms, which reduce the scalability and sustainability of these ventures. The paper notes that there is a necessity to have context-specific, gender-sensitive policies that combine entrepreneurship education with financial inclusion, market access, and institutional support. The paper adds to the conversation on regional and gender-related development through the foregrounding of education as the key facilitator of women empowerment in Arunachal Pradesh.
Licence: creative commons attribution 4.0
entrepreneurship education, women's empowerment, socio-economic development, Arunachal Pradesh, skill development, gender inclusion, livelihoods
Paper Title: OLD TRADITION VS MODERNITY IN THE NOVELS OF KAMALAMARKANDAYA
Author Name(s): Dr. Shilendra pal, Km. Pinki
Published Paper ID: - IJCRT2602021
Register Paper ID - 299316
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602021 and DOI :
Author Country : Indian Author, India, - , -, - , | Research Area: Science and Technology Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602021 Published Paper PDF: download.php?file=IJCRT2602021 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602021.pdf
Title: OLD TRADITION VS MODERNITY IN THE NOVELS OF KAMALAMARKANDAYA
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Science and Technology
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a173-a177
Year: February 2026
Downloads: 89
E-ISSN Number: 2320-2882
Kamala Markandaya (1924-2004) stands as a major voice in Indian English fiction, known for her insightful portrayal of the clash between traditional Indian values and the unsettling rise of modern forces. Her novels, mostly situated in post-independence India, address issues such as industrial growth, Western influence, class disparity, and spiritual upheaval. This study examines how this tension unfolds in four of her significant works -- Nectar in a Sieve, Some Inner Fury, The Coffer Dams, and Possession. Through close attention to characterization, cultural environments, and narrative structure, the paper contends that Markandaya avoids simplistic binaries: she neither idealizes the past nor blindly endorses modernization. Instead, she envisions a human-centered mode of progress that must be anchored in cultural continuity. Her fiction highlights both the damaging consequences of development--displacement, exploitation, cultural loss--and the sustaining force of tradition--community, identity, and moral grounding. Ultimately, her novels advocate a thoughtful and compassionate negotiation between heritage and change, a perspective increasingly relevant in the contemporary global world.
Licence: creative commons attribution 4.0
Tradition; Modernity; Industrialization; Postcolonialism; Cultural Encounter.
Paper Title: ARTIFICIAL INTELLIGENCE AND THE SHIFTING TRENDS OF WORK: A PSYCHOLOGICAL AND SOCIOLOGICAL ANALYSIS OF HUMAN RESOURCE PRACTICES
Author Name(s): Ms. Priyanka Raghuwanshi, Mr. Dharm Chandra Pandey
Published Paper ID: - IJCRT2602020
Register Paper ID - 301014
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602020 and DOI :
Author Country : Indian Author, India, 452010 , Indore, 452010 , | Research Area: Arts1 All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602020 Published Paper PDF: download.php?file=IJCRT2602020 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602020.pdf
Title: ARTIFICIAL INTELLIGENCE AND THE SHIFTING TRENDS OF WORK: A PSYCHOLOGICAL AND SOCIOLOGICAL ANALYSIS OF HUMAN RESOURCE PRACTICES
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Arts1 All
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a161-a172
Year: February 2026
Downloads: 84
E-ISSN Number: 2320-2882
Artificial Intelligence (AI) is rapidly transforming the nature of work and human resource (HR) practices, leading to new trends in organizational structures and work processes. Today, AI is widely used in recruitment, performance evaluation, training, employee monitoring, and workforce management. The paper analyzes the impact of artificial intelligence on work patterns and human resource practices from psychological and sociological perspectives. This study adopts a descriptive and analytical research method based on primary and secondary sources. (such as research articles, books, reports, and reliable digital resources). From a psychological perspective, the study examines employees' work motivation, mental stress, job security perceptions, and adaptability to technological change. From a sociological perspective, it analyzes changes in workplace relationships, power structures, skill requirements, and emerging forms of inequality influenced by AI-driven HR systems. The findings reveal that AI-based HR practices improve efficiency, transparency, and decision-making accuracy. However, they also increase employees' concerns related to job insecurity, work pressure, and reduced sense of control. Sociologically, AI is redefining workplace supervision, skill-based divisions, and authority relations, which may intensify social inequality if not managed carefully. The study concludes that the adoption of AI in human resource management must follow a human-centered, ethical, and inclusive approach to ensure employee well-being, social balance, and sustainable development in the changing world of work.
Licence: creative commons attribution 4.0
Artificial Intelligence (AI), Future of Work, Human Resource Practices, Workplace Psychology, Sociological Analysis, Digital Inequality
Paper Title: A STUDY ON UTILISATION OF ARTIFICIAL INTELLIGENCE IN AGRICULTURE
Author Name(s): Esther Kenny
Published Paper ID: - IJCRT2602019
Register Paper ID - 300181
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602019 and DOI :
Author Country : Indian Author, India, 683556 , Eranakulam, 683556 , | Research Area: Commerce and Management, MBA All Branch Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602019 Published Paper PDF: download.php?file=IJCRT2602019 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602019.pdf
Title: A STUDY ON UTILISATION OF ARTIFICIAL INTELLIGENCE IN AGRICULTURE
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Commerce and Management, MBA All Branch
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a137-a160
Year: February 2026
Downloads: 80
E-ISSN Number: 2320-2882
ABSTRACT Agriculture is a vital sector of the Indian economy, contributing significantly to employment generation, rural income, and national economic development. In recent years, the sector has been confronted with challenges such as rising input costs, labour shortages, climate uncertainty, and inefficiencies in traditional farming practices. Artificial Intelligence (AI) has emerged as an innovative technological solution capable of improving agricultural efficiency, productivity, and sustainability through applications such as precision farming, crop monitoring, predictive analytics, and smart resource management. The present study aims to examine the level of awareness, perception, and acceptance of Artificial Intelligence in agriculture among selected respondents in Ernakulam District, Kerala. The study follows a descriptive research design and is based on both primary and secondary data. Primary data were collected from 28 respondents using a structured questionnaire, while secondary data were obtained from journals, research articles, and government publications. The findings of the study reveal that although respondents generally exhibit a positive attitude towards the application of AI in agriculture, the actual level of awareness and adoption of AI-based technologies remains limited. High implementation costs, lack of technical expertise, and inadequate digital infrastructure are identified as major constraints affecting adoption. The study highlights the need for policy support, financial incentives, and capacity-building initiatives to encourage the adoption of AI in agriculture. The findings are expected to assist policymakers, agricultural institutions, and agribusiness stakeholders in formulating effective strategies for integrating AI into the agri-food system and promoting sustainable economic growth.
Licence: creative commons attribution 4.0
Artificial Intelligence, Agricultural Technology, Precision Farming, Technology Adoption, Agri-Business, Sustainable Development
Paper Title: Foundations of Values: A Philosophical, Sociological and Psychological Inquiry
Author Name(s): Dr. Yugendar Nathi, Dr. Rajashekar Nagunuri, Dr. Someshwer Bonakurthy
Published Paper ID: - IJCRT2602018
Register Paper ID - 301005
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602018 and DOI : https://doi.org/10.56975/ijcrt.v14i2.301005
Author Country : Indian Author, India, 500061 , Secunderabad, Hyderabad., 500061 , | Research Area: Arts1 All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602018 Published Paper PDF: download.php?file=IJCRT2602018 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602018.pdf
Title: FOUNDATIONS OF VALUES: A PHILOSOPHICAL, SOCIOLOGICAL AND PSYCHOLOGICAL INQUIRY
DOI (Digital Object Identifier) : https://doi.org/10.56975/ijcrt.v14i2.301005
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Arts1 All
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a133-a136
Year: February 2026
Downloads: 73
E-ISSN Number: 2320-2882
Values are central to human life. They constitute the foundation of moral behaviour, social cohesion, individual identity and cultural system. This article examines the philosophical, sociological, and psychological bases of values, drawing upon classical and contemporary scholarship. Their interdisciplinary study reveals how individuals and societies construct meaning. Philosophy explores what ought to be valued; sociology investigates how values emerge from social interactions; psychology examines how values develop and influence behaviour. Understanding these foundations is essential for interpreting human behaviour and social systems. This paper provides an integrated exploration of the philosophical, sociological, and psychological foundations of values and also highlights how normative reasoning, social structures, and cognitive development collectively shape the nature and function of human values.
Licence: creative commons attribution 4.0
Philosophy, sociology, psychology, values, behaviour, cognition, intuition, culture and good.
Paper Title: Domesticity and Domination: Power Structures in Manju Kapur's Home
Author Name(s): Ruqia Rasool, Prof. (Dr) Rana Zaidi
Published Paper ID: - IJCRT2602017
Register Paper ID - 300989
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602017 and DOI :
Author Country : Indian Author, India, 193101 , baramullah, 193101 , | Research Area: Medical Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602017 Published Paper PDF: download.php?file=IJCRT2602017 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602017.pdf
Title: DOMESTICITY AND DOMINATION: POWER STRUCTURES IN MANJU KAPUR'S HOME
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Medical Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a126-a132
Year: February 2026
Downloads: 81
E-ISSN Number: 2320-2882
Women continue to face obstacles in nearly every aspect of life, experiencing gender inequality and discrimination both within the household and in the public sphere. In many cultures, they are traditionally confined to domestic identities as daughters, wives, and mothers, and are placed beneath men in the patriarchal order of authority. Their limited representation in social, economic, and political spaces stems from long standing historical, cultural, and economic conditions that restrict their access to education, financial autonomy, and upward mobility. Patriarchy reinforces the notion that women are naturally suited for caregiving roles, thereby justifying their exclusion from positions of power. Over generations, women have been conditioned to accept these subordinate roles, often due to cultural expectations, fear of social disapproval, and the pressure to uphold family honour over personal aspirations. This internalization is deeply rooted, as women are repeatedly taught to prioritize obedience and familial duty above individual ambition. Within modern Indian literature, Manju Kapur's Home is notable for its insightful portrayal of women's experiences within traditional family and societal frameworks. The novel centers on Nisha, whose life reflects the tensions of living in a joint family and symbolizes the broader struggle between conventional norms and emerging modern values. Through Nisha's pursuit of autonomy and self realization, Kapur highlights the complex interplay between personal desire, family obligations, and societal expectations. The novel also exposes several entrenched social problems--caste discrimination, class prejudice, superstitious practices, the denial of education to girls, and child sexual abuse--revealing how these forces further constrain women's lives. This research paper focuses specifically on the challenges women face within patriarchal structures and examine how Kapur's narrative illuminates the broader realities of gender oppression and the challenges women face within patriarchal society, highlighting how family structures and cultural norms marginalize women and restrict their autonomy and sense of self worth.
Licence: creative commons attribution 4.0
Gender Inequality, Discrimination, Class Prejudice, Social Disapproval
Paper Title: A STUDY ON THE EFFECT OF SUBMERGENCE RATIO ON SEDIMENT TRAPPING CAPACITY OF PERMEABLE SPURS
Author Name(s): Shekhar Jyoti Baruah, Rituparna Goswami
Published Paper ID: - IJCRT2602016
Register Paper ID - 300759
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602016 and DOI :
Author Country : Indian Author, India, 786010 , Dibrugarh,Assam, 786010 , | Research Area: Science and Technology Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602016 Published Paper PDF: download.php?file=IJCRT2602016 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602016.pdf
Title: A STUDY ON THE EFFECT OF SUBMERGENCE RATIO ON SEDIMENT TRAPPING CAPACITY OF PERMEABLE SPURS
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Science and Technology
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a114-a125
Year: February 2026
Downloads: 76
E-ISSN Number: 2320-2882
Most of the rivers of The north-eastern region of India originate from the foothills of the Himalayas and they usually carry huge sediment load during most of the time of the year. As these rivers enter the Assam valley, due to drastic reduction in bed slope, their velocities decrease rapidly and as a result they deposit these sediments on their respective beds, causing them to rise, reducing the waterway for the flow and form sandbars at the middle of the channels. During monsoon, when these rivers run in full discharge, the current hits the banks and erode them. Hence the use of effective river training works is a must in these rivers to counteract the problem of erosion. Different agencies are continuously applying mitigating measures for controlling riverbank erosion, by laying of porcupine screens. However, the success rates of such installations are very limited, which may be a result of lack of proper design procedure & specification and for the fact that the existing layout patterns of such structures are not dependent anyway on the factors like characteristics of flow and channel geometry etc of the sites where they are intended to be installed. In the present study, it was planned to critically compare the performance of different porcupine models on the basis of their capacity to cause sediment deposition in near bank. During the study scaled down porcupine models were prepared based on characteristics like channel dimension and discharge. The models were installed in an experimental field channel and the changes in the channel bed within the porcupine fields due to the installation of the porcupine models, were measured by means of a point gauge to find out the best performing porcupine models under different submergence ratios.
Licence: creative commons attribution 4.0
Porcupine, Erosion Control, Permeable spur, Sediment deposition
Paper Title: A STUDY ON AWARENESS AND PERCEPTION OF TAXPAYERS TOWARDS GOODS AND SERVICES TAX IMPLEMENTATION WITH SPECIAL REFERENCE TO POLLACHI TALUK
Author Name(s): S. CHRISTINA, B. SIVASANKARI
Published Paper ID: - IJCRT2602015
Register Paper ID - 300827
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2602015 and DOI :
Author Country : Indian Author, India, 642205 , pollachi, 642205 , | Research Area: Commerce All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2602015 Published Paper PDF: download.php?file=IJCRT2602015 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2602015.pdf
Title: A STUDY ON AWARENESS AND PERCEPTION OF TAXPAYERS TOWARDS GOODS AND SERVICES TAX IMPLEMENTATION WITH SPECIAL REFERENCE TO POLLACHI TALUK
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 2 | Year: February 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Commerce All
Author type: Indian Author
Pubished in Volume: 14
Issue: 2
Pages: a107-a113
Year: February 2026
Downloads: 76
E-ISSN Number: 2320-2882
The Goods and Services Tax (GST) is a major indirect tax reform introduced in India with the objective of simplifying the tax structure and creating a unified national market. This study focuses on assessing the level of awareness and perception of taxpayers towards the implementation of GST with special reference to Pollachi Taluk. The research aims to understand how far taxpayers are informed about GST provisions, rates, filing procedures, and compliance requirements. Primary data were collected from taxpayers through a structured questionnaire, and the study adopted a descriptive research design. The analysis reveals that while most respondents possess basic awareness of GST, there are noticeable gaps in their understanding of technical aspects such as input tax credit and return filing. The perception of GST implementation varies among taxpayers depending on factors such as education, nature of business, and experience with the tax system. Many respondents perceive GST as a beneficial reform that promotes transparency, whereas some consider it complex and compliance-oriented. The study highlights the need for continuous awareness programmes and training sessions to improve taxpayers' understanding. Overall, the findings provide insights into taxpayer behavior and suggest measures to enhance effective GST implementation in Pollachi Taluk.
Licence: creative commons attribution 4.0
Goods and Services Tax, GST Implementation, Taxpayer Awareness, Taxpayer Perception, Pollachi Taluk, Indirect Tax System

