The aim of this study was to analyze about the consumer perception among consumer in Kelantan. This analysis that was discusses in this research is focusing on the respondent in area around Kota Bharu. Hence, we had chosen about 400 consumers as our respondent that picked randomly. We had quantitative research methodology method in order to have the better outcome. Next, we already used the Statistic Package (SPSS) to analyze the data, so that we knew that the relationship between consumer perception and Goods and Services Tax (GST),because nowadays Malaysia implement Goods and Services Tax (GST) was become a serious matter and give impact to the society. Thus, the investigation through collect data from the consumer in Kelantan gave us the real perception among them when government implements Goods and Services Tax (GST) especially in Kota Bharu, Kelantan.