diff --git a/src/v0/destinations/google_adwords_offline_conversions/transform.js b/src/v0/destinations/google_adwords_offline_conversions/transform.js
index 511e21e411..579881cf77 100644
--- a/src/v0/destinations/google_adwords_offline_conversions/transform.js
+++ b/src/v0/destinations/google_adwords_offline_conversions/transform.js
@@ -10,8 +10,8 @@ const {
   defaultBatchRequestConfig,
   getSuccessRespEvents,
   checkInvalidRtTfEvents,
-  populateConsentForGoogleDestinations,
 } = require('../../util');
+const { populateConsentForGoogleDestinations } = require('../../util/googleUtils');
 const {
   CALL_CONVERSION,
   trackCallConversionsMapping,
diff --git a/src/v0/util/googleUtils/index.js b/src/v0/util/googleUtils/index.js
new file mode 100644
index 0000000000..0331a10c40
--- /dev/null
+++ b/src/v0/util/googleUtils/index.js
@@ -0,0 +1,30 @@
+const GOOGLE_ALLOWED_CONSENT_STATUS = ['UNSPECIFIED', 'UNKNOWN', 'GRANTED', 'DENIED'];
+
+/**
+ * Populates the consent object based on the provided properties.
+ *
+ * @param {object} properties - message.properties containing properties related to consent.
+ * @returns {object} - An object containing consent information.
+ * ref : https://developers.google.com/google-ads/api/rest/reference/rest/v15/Consent
+ */
+const populateConsentForGoogleDestinations = (properties) => {
+  const consent = {};
+
+  if (
+    properties?.userDataConsent &&
+    GOOGLE_ALLOWED_CONSENT_STATUS.includes(properties.userDataConsent)
+  ) {
+    consent.adUserData = properties.userDataConsent;
+  }
+
+  if (
+    properties?.personalizationConsent &&
+    GOOGLE_ALLOWED_CONSENT_STATUS.includes(properties.personalizationConsent)
+  ) {
+    consent.adPersonalization = properties.personalizationConsent;
+  }
+
+  return consent;
+};
+
+module.exports = { populateConsentForGoogleDestinations };
diff --git a/src/v0/util/googleUtils/index.test.js b/src/v0/util/googleUtils/index.test.js
new file mode 100644
index 0000000000..27eff2a793
--- /dev/null
+++ b/src/v0/util/googleUtils/index.test.js
@@ -0,0 +1,50 @@
+const { populateConsentForGoogleDestinations } = require('./index');
+
+describe('unit test for populateConsentForGoogleDestinations', () => {
+  // Returns an empty object when no properties are provided.
+  it('should return an empty object when no properties are provided', () => {
+    const result = populateConsentForGoogleDestinations({});
+    expect(result).toEqual({});
+  });
+
+  // Sets adUserData property of consent object when userDataConsent property is provided and its value is one of the allowed consent statuses.
+  it('should set adUserData property of consent object when userDataConsent property is provided and its value is one of the allowed consent statuses', () => {
+    const properties = { userDataConsent: 'GRANTED' };
+    const result = populateConsentForGoogleDestinations(properties);
+    expect(result).toEqual({ adUserData: 'GRANTED' });
+  });
+
+  // Sets adPersonalization property of consent object when personalizationConsent property is provided and its value is one of the allowed consent statuses.
+  it('should set adPersonalization property of consent object when personalizationConsent property is provided and its value is one of the allowed consent statuses', () => {
+    const properties = { personalizationConsent: 'DENIED' };
+    const result = populateConsentForGoogleDestinations(properties);
+    expect(result).toEqual({ adPersonalization: 'DENIED' });
+  });
+
+  // Returns an empty object when properties parameter is not provided.
+  it('should return an empty object when properties parameter is not provided', () => {
+    const result = populateConsentForGoogleDestinations();
+    expect(result).toEqual({});
+  });
+
+  // Returns an empty object when properties parameter is null.
+  it('should return an empty object when properties parameter is null', () => {
+    const result = populateConsentForGoogleDestinations(null);
+    expect(result).toEqual({});
+  });
+
+  // Returns an empty object when properties parameter is an empty object.
+  it('should return an empty object when properties parameter is an empty object', () => {
+    const result = populateConsentForGoogleDestinations({});
+    expect(result).toEqual({});
+  });
+
+  // Returns an empty object when properties parameter is an empty object.
+  it('should return an empty object when properties parameter contains adUserData and adPersonalization with non-allowed values', () => {
+    const result = populateConsentForGoogleDestinations({
+      adUserData: 'RANDOM',
+      personalizationConsent: 'RANDOM',
+    });
+    expect(result).toEqual({});
+  });
+});
diff --git a/src/v0/util/index.js b/src/v0/util/index.js
index bca98e2e6e..34182a7685 100644
--- a/src/v0/util/index.js
+++ b/src/v0/util/index.js
@@ -2108,28 +2108,6 @@ const parseConfigArray = (arr, key) => {
   return arr.map((item) => item[key]);
 };
 
-const GOOGLE_ALLOWED_CONSENT_STATUS = ['UNSPECIFIED', 'UNKNOWN', 'GRANTED', 'DENIED'];
-
-const populateConsentForGoogleDestinations = (properties) => {
-  const consent = {};
-
-  if (
-    properties?.userDataConsent &&
-    GOOGLE_ALLOWED_CONSENT_STATUS.includes(properties.userDataConsent)
-  ) {
-    consent.adUserData = properties.userDataConsent;
-  }
-
-  if (
-    properties?.personalizationConsent &&
-    GOOGLE_ALLOWED_CONSENT_STATUS.includes(properties.personalizationConsent)
-  ) {
-    consent.adPersonalization = properties.personalizationConsent;
-  }
-
-  return consent;
-};
-
 // ========================================================================
 // EXPORTS
 // ========================================================================
@@ -2240,5 +2218,4 @@ module.exports = {
   isNewStatusCodesAccepted,
   IsGzipSupported,
   parseConfigArray,
-  populateConsentForGoogleDestinations,
 };