Impact of GST on Travel and Tourism Industry
International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Open Access | Fully Refereed | Peer Reviewed International Journal

ISSN: 2319-7064



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Research Paper | Tourism | India | Volume 6 Issue 11, November 2017

Impact of GST on Travel and Tourism Industry

Sahil Gupta, Akhil Swami

Under GST the place of supply is shifted to the place where immovable property is situated in case of Hotels, Restaurant & Monuments for sightseeing. This will increase the revenue of such states where immovable property is located. Currently, on such income, States charges local Luxury Tax on hotel stay and VAT on food supplied. While Union Government gets revenue from Service Tax on such services. Because of GST, the States having maximum tourist places, hotels or restaurants for tourist shall earn the maximum revenue by way of SGST which will be equivalent to CGST.

Keywords: GST travel and tourism Impact Hotel tariffs

Edition: Volume 6 Issue 11, November 2017

Pages: 973 - 976

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How to Cite this Article?

Sahil Gupta, Akhil Swami, "Impact of GST on Travel and Tourism Industry", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART20177994, Volume 6 Issue 11, November 2017, 973 - 976

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