CHAPTER-IV

DATA ANALYSIS AND

INTERPRETATION
Classification of the respondents on the basis of gender:

TABLE 4.1
PARTICULARS NO. OF PERCENTAGE OF RESPONDENTS
RESPONDENTS
MALE 109 70
FEMALE 46 30
TOTAL 155 100

CHART 4.1

NO. OF RESPONDENTS

FEMALE; 46; 30%

MALE; 109; 70%

INTERPRETATION:
The above table and chart shows that, among the 155 respondents, there are
70% male and 30% female respectively

INFERENCE:
The above table and chart shows that majority of the respondents are male
Classification of the respondents on the basis of Age
TABLE 4.02
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
18-24 66 43
25-34 45 29
35-44 25 16
45-54 13 8
55-64 5 5
65 and above 1 1
TOTAL 155 100

CHART 4.02

AGE OF RESPONDENTS
1%
3%
8%

16%
43%

29%

18-24 25-34 35-44 45-54 55-64 65 and above

INTERPRETATION:
The above table and chart shows that, among the 155 respondents. The largest segment,
representing 43% of respondents, falls within the 18-24 age range. The next largest segment,
29%, is in the 25-34 age range, followed by 16% in the 35-44 age range. Smaller segments
include 8% for ages 45-54, and minimal representation for the 55-64 and 65 and above age
groups
INFERENCE:
The above table and chart shows that majority of the respondents are at the Age of 18-24
Classification of the respondents on the basis of Qualification:
TABLE 4.03
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
High school 33 21
undergraduate 70 45
postgraduate 30 20
professional degree 22 14
TOTAL 155 100
CHART 4.03

75 70

65

55

45

35 33
30

25 22

15

High school undergraduate postgraduate professional degree

NO. OF RESPONDENTS 33 70 30 22

INTERPRETATION:
The above table and chart show that, among the 155 respondents is "undergraduate" at 45%,
indicating that over half of the represented group has an undergraduate degree. The second
largest segment is " high school " at 21%. The "professional degree" and "postgraduate"
segments are smaller, at 14% and 20% respectively.

INFERENCE:
The above table and chart show that majority Qualification of the respondents are undergraduate

\
Classification of the respondents on the basis of Monthly Expected Income:
TABLE 4.04
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
less than 30,000 43 28
30,000-60,000 32 20
60,000-90,000 26 17
More than a 1,00,000 26 17
prefer not to say 28 18
TOTAL 155 100

CHART 4.04

INTERPRETATION
It can be observed that a significant portion of respondents (32%) have a monthly income Less
than 30,000, while 21% earn between ₹30,000 and ₹60,000. A smaller percentage 10% earn
less than ₹30,000. 24% of respondents earn between ₹60,000 - ₹90,000. Additionally, 13%
preferred not to disclose their income
INFERENCE:
The above table and chart shows that majority Income of the respondents are less
than 30,000

Classification of the respondents on the basis of availed of the GST composition scheme for
small businesses
TABLE 4.05
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 91 59
NO 64 41
TOTAL 155 100

CHART 4.05
100

90

80

70

60

50

40

30

20

10

0
Yes NO

INTERPRETATION:
Among 155 responses, 41% answered "No," and 59% answered "Yes." This indicates that
Nearly half of the respondents have not availed of the GST composition scheme

INFERENFERENCE
The above table and chart show that majority of the respondents are availed of the GST
composition scheme for small businesses

4.08 Classification of the respondents on the basis of ITC provisions under GST have helped
reduce your business's tax burden:

TABLE 4.08:
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 50 32
NO 67 42
MAYBE 38 25
TOTAL 155 100

CHART 4.08:

INTERPRETATION:
The above table and chart shows that, among the 155respondents 32% said "Yes," 42% said
"No," and 25.% responded with "Maybe."

INFERENCE:
 The above table and chart shows that majority of NO the respondents IN ITC
provisions under GST have helped reduce your business's tax burden.

Classification of the respondents on the basis of expectations from the GST council in the
future
TABLE 4.09:
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Reduction in GST rates 61 39
Simplification of GST 35 23
compliance
Increased clarity on GST 56 36
rules and regulations
Others 3 2
TOTAL 155 100

CHART 4.09:

expectations from the GST council in the future

2%

Reduction in GST rates

Simplification of GST compliance
36% 39%
Increased clarity on GST rules and regu-
lations
Others

23%

INTERPRETATION:
The provided pie chart reflects expectations from That the GST council with the majority are
39% desiring a reduction in GST rates,
INFERENCE:
The above table and chart shows that majority of the respondents are expecting Reduction in
GST rates

Classification of the respondents on the basis of role in the garments industry

TABLE 4.10:
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Manufacturer 42 27
Wholesaler 57 37
Retailer 49 32
Others 7 4
TOTAL 155 100

CHART 4.10:

Role in the garments industry

Others
5%
Manufacturer
27%
Retailer
32%

Wholesaler
37%

INTERPRETATION:
individuals in the garment industry, with 37% being wholesalers, 32% Retailer and 27%
manufacturers, and Others 4%
INFERENCE:
The above table and chart show that majority of the respondents are wholesalers

Classification of the respondents on the basis of GST rate slab does your business fall under
TABLE 4.11
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
5% 58 37
12% 62 40
18% 20 13
28% 28 10
TOTAL 155 100

CHART 4.11:

INTERPRETATION
The above table and chart show that, among the 155 respondents: 5% (37%), 12% (40%), 18%
(13%), and 28% (10%). A total of 155 responses were recorded.

INFERENCE:
The above table and chart show that majority OF respondents business fall under the 5% rate
and 12%.
Classification of the respondents on the basis of How long has your organization been in the
garments industry

TABLE 4.12:
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Less than 5 years 59 38
5-10 years 53 34
11-20 years 29 19
Above 21 Years 14 9
TOTAL 155 100

CHART 4.12:

NO Of Year organization been in the garments industry

65 59
55 53

45

35 29
25
14
15

5
Less than 5 years 5-10 years 11-20 years Above 21 Years
NO. OF RESPONDENTS 59 53 29 14

INTERPRETATION:
The above table and chart show that, among the 38% of the 155 organizations surveyed have
been in the garments industry for less than 5 years, while 34% have been in the industry for 5-10
years. A further 19% have been in the industry for 11-20 years, and 09% have been in the
industry for over 20 years.
INFERENCE:
The above table and chart show that majority of 38% of the 155 respondents
have been in the garments industry for less than 5 years
Classification of the respondents on the basis of tax paid before GST implementation

TABLE 4.13
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
VAT 35 23
Excise Duty 27 17
Service Tax 38 25
All the Above 55 35
TOTAL 155 100

CHART 4.13

INTERPRETATION:
The above table and chart show that, among the option "All The Above" constitutes the largest
portion at 35%, followed by Excise Duty at 17%, Service Tax at 25%, and VAT at 23%.

INFERENCE:
The above table and chart show that majority OF respondents option "All The Above"
constitutes the largest portion at 35%,
Classification of the respondents on the basis of rate the complexity of the pre-GST taxation
system

TABLE 4.14
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
1star rating 10 6
2star rating 11 7
3star rating 52 34
4star rating 43 28
5star rating 39 25
TOTAL 155 100

CHART 4.14

55 52

45 43
39
35

25

15 NO. OF RESPONDENTS
10 11

1star rating 2star rating 3star rating 4star rating 5star rating
NO. OF RE- 10 11 52 43 39
SPONDENTS

INTERPRETATION:
The above table and bar chart that, among bar chart depicts the distribution of ratings with an
average of 3.58, showing the highest frequency for a rating of 3 and the lowest for a rating of 1.
Specifically, 52 respondents gave a rating of 3 (34%), while only 10 respondents gave a
rating of 1 (6.5%).

INFERENCE:
 The above table and chart show that majority Of respondents Specifically, 52
respondents gave a rating of 3 (34%)

Classification of the respondents on the basis of challenges in complying with the pre-GST
taxation system

TABLE 4.15
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 81 52
No 74 48
TOTAL 57 100

CHART 4.15

INTERPRETATION:
The above table and chart that, chart indicates that 52% of respondents were yes in challenges
complying with the pre-GST taxation system while 48% were not.

INFERENCE:
The above table and chart show that majority OF respondents that 52% of respondents were
aware challenges complying with the pre-GST taxation system
Classification of the respondents on the basis of GST implementation before it was rolled out

TABLE 4.16
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
1 Star Rating 14 9
2 Star Rating 12 8
3 Star Rating 62 40
4 Star Rating 46 30
5 Star Rating 21 13
TOTAL 155 100

CHART 4.16

INTERPRETATION:
The above table and bar chart indicate an average rating of 3.31 based on 155 responses, with the
highest frequency of responses (40%) selecting a rating of 3. Ratings of 1 and 2 were the least
frequent, with 9% and 8% respectively.

INFERENCE:
The above table and chart show that majority OF respondents the highest
frequency of responses (40%) selecting a rating of 3.
Classification of the respondents on the basis of How would you rate the impact of GST on
your business operations
TABLE 4.17
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
1 Star Rating 15 10
2 Star Rating 21 14
3 Star Rating 44 28
4 Star Rating 43 27
5 Star Rating 32 21
TOTAL 155 100

CHART 4.17

47.5
44 43
42.5
37.5
32
32.5
27.5
22.5 21

17.5 15
12.5
7.5
2.5
1 Star Rating 2 Star Rating 3 Star Rating 4 Star Rating 5 Star Rating
NO. OF RESPONDENTS 15 21 44 43 32

INTERPRETATION:
The above table and bar chart indicate that the average rating is 3.36, with a majority of
respondents (28%) selecting a rating of 3. Remaining were rating of 1,2 4,5 are the 10%,
14%,27%,21 %

INFERENCE:
The above table and chart show that majority OF respondents 28% Which mean
3 selecting a rating of 3.36
Classification of the respondents on the basis of experienced any increase in costs due to GST

TABLE 4.18
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 95 61
No 60 39
TOTAL 155 100

CHART 4.18

INTERPRETATION:
The above table and bar chart results indicate that 61% of respondents did perceive an increase in
costs due to GST, while 39% did not perceive an increase in costs due to GST

INFERENCE:
 The above table and chart show that majority OF respondents indicate that 77.2%
of respondents did Experienced increase in costs due to GST

Classification of the respondents on the basis of challenges in understanding the GST rates and
taxation structure
TABLE 4.19
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 79 51
No 76 49
TOTAL 155 100

CHART 4.19

INTERPRETATION:
The above table and chart show that majority OF respondents indicate that 51% of respondents
did faced challenges in understanding the GST rates and taxation structure while remaining
49% were understand the GST rates and taxation structure

INFERENCE:
The above table and bar chart results indicate that 51% which mean 155 of respondents did
faced challenges in understanding the GST rates and taxation structure
Classification of the respondents on the basis of GST rates are reasonable for the garments
industry
TABLE 4.20
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 38 25
No 67 43
Maybe 50 32
TOTAL 155 100
CHART 4.20

GST rates are reasonable for the garments industry

Yes No Maybe

25%
32%

43%

INTERPRETATION:
The above table and bar chart results indicate that GST rates for the garment industry are varied,
with 25% finding them reasonable, while 43% finding them unreasonable, and 32% are unsure.
This suggests a divided view within the industry regarding the current GST rates.

INFERENCE:
The above table and chart show that majority Of respondents 43% which mean 67 view of
finding them reasonable within the industry regarding the current GST rates.
Classification of the respondents on the basis of GSTN Portal is user friendly:

TABLE 4.21
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 73 47
No 82 53
TOTAL 155 100

CHART 4.21

GSTN Portal is user friendly

83 82
81

79

77

75
73
73

71

69
Yes No
NO. OF RESPONDENTS 73 82

INTERPRETATION
The above table and bar chart results indicate that 47% of respondents find the GSTN portal
user-friendly, while 53% do not. This indicates a slightly negative perception of the portal's
usability among the surveyed group

INFERENCE:
The above table and chart show that majority OF respondents that out of 155 responses, 53% of
respondents not satisfied on GSTN portal user-friendly

Classification of the respondents on the basis of rate the ease of GST compliance for your
business
TABLE 4.22
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
1star rating 8 5
2star rating 10 6
3star rating 46 30
4star rating 51 33
5star rating 40 26
TOTAL 155 100
CHART 4.22:

Rate the ease of GST compliance for your business

51
46
40

10
8

1star rating 2star rating 3star rating 4star rating 5star rating

INTERPRETATION
The above table and bar chart results indicate that The provided graph represents the results of a
survey asking businesses to rate the ease of Goods and Services Tax (GST) compliance. The
average rating is 3.68 out of 5, indicating a generally neutral to slightly neutral perception of ease
of compliance. A significant number of respondents 51 rated it a 4, while 1 and 2, were given by
a smaller number of respondents, 8 and 10 respectively. 46 rated it a 3 and 40 gave it a 5,
INFERENCE:
 The above table and chart show that majority OF respondent A significant
number of respondents 51 rated it a 4, while businesses to rate the ease of Goods and Services
Tax (GST) compliance. The average rating is 3.68 out of 5

Classification of the respondents on the basis of impact on your sales

TABLE 4.23
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 91 59

No 64 41

TOTAL 155 100

CHART 4.23

impact on your sales

41%

59%

Yes No

INTERPRETATION:
The above table and bar chart results indicate that from 155 respondents. 59% of respondents
answered "Yes," while the 41% answered "No” This indicates that a majority of the surveyed
businesses or individuals believe that the Goods and Services Tax (GST) has had a
impact on their sales
INFERENCE:
The above table and chart show that majority OF respondents59% which man 91 of respondents
answered "Yes,"

Classification of the respondents on the basis of impact on your revenue

TABLE 4.24
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 59 38
No 67 43
Maybe 29 19
Total 155 100

CHART 4.24

impact on your revenue

75
67
65 59
55

45

35 29
25

15

5
Yes No Maybe
NO. OF RESPONDENTS 59 67 29

INTERPRETATION:
The above table and bar chart results indicate that 155 responses regarding the impact of GST on
revenue:
38% of respondents indicated that GST has had an impact on their revenue.
43% responded negatively, while 19% were unsure.
INFERENCE:
The above table and chart show that majority of 43% which mean 67 of respondents indicated
that GST has had an no impact on their revenue.

Classification of the respondents on the basis of impact on logistics costs and supply chain in
your business
TABLE 4.25
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
Yes 51 33
No 73 47
Maybe 31 20
Total 155 100

CHART 4.25

INTERPRETATION:
The above table and bar chart results indicate that 33% believe GST has impacted their logistics
costs and supply chain, while 47% disagree, and 20% are unsure.
INFERENCE:
 The above table and chart shows that majority OF respondents 47% which mean
73 believe GST has not impacted their logistics costs and supply chain.

Classification of the respondents on the basis of GST will have a positive impact on the
garments industry in the long run

TABLE 4.26
PARTICULARS NO. OF RESPONDENTS PERCENTAGE OF
RESPONDENTS
1star rating 10 6
2star rating 12 8
3star rating 52 34
4star rating 47 30
5star rating 34 22
TOTAL 155 100
CHART 4.26

GST will have a positive impact on the garments industry in the long run

60
52
50 47

40
34
30

20
12
10
10

0
1star rating 2star rating 3star rating 4star rating 5star rating

INTERPRETATION:
The above table and bar chart results indicate that the highest frequency at a rating of 3.
Specifically, 34% of the ratings are a 3, while ratings of 1, 2, 4, and 5 account for 6%, 8%, 30%,
and 22% respectively. The average rating is 3.5.
INFERENCE:
The above table and chart shows that majority OF respondents the highest frequency at a rating
of 3. Specifically, 34% of the ratings are a 3 and The average rating is 3.5.

Descriptive Statistics of Impact on GST on Textile Business

TABLE

VARAIABLE MEAN MEDIAN MODE

4.1 Gender 77.5 77.5 N/A

4.2 Age 25.833 19 N/A

4.3 Qualification 38.75 31.5 N/A

4.4 Monthly Income 31 28 26

Interpretation

Based on the demographic data from your survey, which includes gender, age, qualification, and
monthly income, the impact of GST on the textile business can be understood as follows:

Consumer Sensitivity to Price: The median age of 19 suggests a younger, price-sensitive

consumer base. Additionally, with a median monthly income of 28 (presumably in thousands),
these consumers are likely middle-income earners. A significant change in GST rates,
particularly an increase, would make textile products less affordable for this demographic,
potentially leading to reduced demand, especially for fashion-forward and trendy products that
typically attract younger buyers.

Market Segmentation and Gender Consideration: The majority of consumers likely belong to a
specific gender (likely female, based on the industry), meaning that the business needs to tailor
its marketing and product strategies accordingly. With a large portion of the market being price-
conscious, textile businesses could benefit from offering targeted discounts or promotions to
mitigate the impact of price increases due to GST.

Educational Influence: With a median qualification of 31.5, this demographic is relatively

educated and likely aware of changes in tax structures. As a result, businesses in the textile
industry can create marketing strategies that highlight value and transparency, building trust
among consumers. If the business offers clear communication regarding how GST is impacting
prices, it can retain customer loyalty despite price hikes.

Opportunities for Adaptation: While GST increases could initially pose a challenge for middle-
income, younger consumers, businesses can adapt by offering more affordable product lines or
finding ways to absorb some of the tax burden to avoid passing it all onto the consumer. Flexible
pricing strategies, loyalty programs, or tax reductions in certain textile categories could drive
sales and help retain the market share.

Inference:

GST's potential negative impact on the textile business may lead to reduced demand, particularly
among younger, middle-income consumers who are more price-sensitive.

Strategic adjustments such as pricing flexibility, discounts, and communication about the
benefits of GST could help businesses retain consumer trust and maintain sales.

Textile businesses should focus on understanding their target demographic's purchasing

behavior, specifically their sensitivity to price changes, and adjust their offerings to stay
competitive in a changing tax environment.

In essence, while GST may introduce challenges, businesses that adapt to the needs of their
consumer base, with clear communication and strategic pricing, can navigate these challenges
successfully.
Assessing the Importance of AI in Fraud Detection Using Correlation and Regression
Analysis:

Heading Details

Correlation 0.684149 (Strong positive correlation), Impact of Gst on textile business

Value operations has been increases, respondents' ratings also increase.

Regression
(p-value) 0.083582 suggesting marginal statistical significance
Null
Hypothesis Impact of Gst on textile business operations does not significantly impact
(H₀) respondents’ ratings.

Alternative
Hypothesis Impact of Gst on textile business operations significantly impacts
(H₁) respondents rating.

Interpretation:

The analysis reveals a strong positive correlation of 0.684149 between the impact of GST on
textile business operations and respondents' ratings, meaning that as the impact of GST
increases, respondents' ratings also tend to increase. This suggests a noticeable relationship
between these two variables. The regression analysis shows a p-value of 0.083582, indicating
marginal statistical significance, as it is slightly above the conventional 0.05 threshold. The null
hypothesis (H₀) states that the impact of GST on textile business operations does not
significantly influence respondents' ratings. In contrast, the alternative hypothesis (H₁) suggests
that it does have a significant impact. Since the p-value is greater than 0.05, we fail to reject the
null hypothesis at the 5% significance level, indicating that the relationship, while apparent, is
not statistically significant. Therefore, while there is a positive correlation, the evidence isn't
strong enough to definitively conclude that GST's impact on textile operations significantly
affects respondents' ratings.