International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

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


Abstract: 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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