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Abstract
Fast moving consumer goods are popularly named as consumer-packaged goods, items in this category include all consumables (other than groceries/pulses) people buy at regular intervals. FMCG is also one of the fastest growing sectors among all the sectors in the Indian economy. As per the previous tax regime, FMCG have to pay many taxes like VAT, services Tax, Excise Duty, Central Sales Tax. At present the implementation of GST law as replaced all the above said taxes which resulted in single point taxation system. GST is one of the most critical tax reforms in India which has been long awaiting decision. It is a comprehensive tax system that will subsume all indirect taxes of both State and Central Government and whole economy into seamless nation in national market. It is expected to remove the burden of existing indirect tax system and play an important role in growth of India. GST will also help to accelerate the overall Gross Domestic Product (GDP) of the country. This paper will help to show that what will be the impact of GST after implementation and find the challenges of buying behaviour of FMCG customers on after GST.