The aim of this study was to analyze about the consumer perception among consumer in Kelantan. This analysis that was discussed in this research is focusing on the respondents in area around Kota Bharu, Kelantan. Hence, we had chosen about 400 consumer as our respondent that picked randomly. We had used 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 Good and Services Tax (GST), because nowadays Malaysia implements Good and Service Tax (GST) was become serious matter and give impact to the society. Thus, the investigation through collect data from consumer in Kelantan gave us the real perception among them when government implements Good and Service Tax (GST) especially in Kota Bharu, Kelantan.