The GST's Impact on FMCG: A Study with Reference to Hindustan Unilever Limited

1.           VENNELA DUBBEWAR (24UJ1E0081), Student of 2nd Year MBA,

Malla Reddy Engineering College and Management Sciences, Medchal, Hyderabad, Telangana – 501 401.

2.           K GEETHA RANI, Assistant Professor Dept of MBA,

Malla Reddy Engineering College and Management Sciences, Medchal, Hyderabad – 501 401.

Abstract

The Goods and Services Tax (GST) introduced a unified indirect taxation system in India, significantly transforming the operational environment of the Fast-Moving Consumer Goods (FMCG) industry. This study examines the impact of GST on Hindustan Unilever Limited (HUL) by analysing its influence on pricing strategies, supply chain management, logistics efficiency, tax compliance, operational performance, and profitability. A descriptive research design was adopted using both primary and secondary data collected from 100 respondents through a structured questionnaire. For analytical purposes, Multiple Regression Analysis was applied to evaluate the combined effect of GST implementation, supply chain efficiency, and logistics management on business performance. The findings indicate that GST has significantly improved operational efficiency, reduced tax complexities, enhanced logistics and warehouse optimization, and strengthened overall business performance at Hindustan Unilever Limited. The study concludes that GST has positively contributed to the long-term growth and competitiveness of the FMCG sector.

Keywords: Goods and Services Tax (GST), FMCG, Hindustan Unilever Limited, Supply Chain Management, Business Performance