The study is intended to gauge student understanding of GST-related issues and their degree of awareness of changes to the GST policy that have been enacted. The study focuses on the students who are the owners of handicraft business. The administration’s desire to change the GST policy, which took effect on July 1, 2017, has produced a broad range of public comments, arguments and points of view. As a result of the implementation, some individuals may react favourably, driving up the cost of products and services, while others may react negatively, raising the likelihood that this tax would burden people. It might reflect that people’s understanding of the GST and the policy changes enacted in response to the current situation remains hazy. This survey will be done to determine students’ awareness and familiarity with recent changes to India’s GST legislation. The primary data will be collected through a questionnaire distributed using a quantitative approach. A three-part series of questions will be meant to collect first-hand information from respondents on their familiarity and comprehension of recent changes to India’s GST legislation. For this purpose, around 254 student owns business from various academic institutions are selected in the sample by using a random sampling method.