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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India | Law | Volume 14 Issue 1, January 2025 | Pages: 1241 - 1244


The Impact of GST in Tamilnadu: A Study on Tamilnadu Tax on Luxuries Act - 1981

Hariharan K

Abstract: GST (Goods and service tax) is a non-discriminatory tax, and its effects will be seen across verticals. In this article, we will look at the effects of the GST on the Luxuries Act. Before the implementation of GST hotel industry paid a lot of indirect taxes such as VAT, Luxury Tax, Service Tam, service charges, etc. After GST came into effect all these taxes ceased to exist. Also to increase the tax rate of the Tobacconist products like Excise duty, NCCD, and compensation cess its route to reduce the utilization of tobacco products.

Keywords: Goods and Service Tax (SGT), Hotel Industry, Tobacconist, Indirect Taxes, GST Impacts

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Praveen Kumar M Rating: 9/10 😊
2025-01-30
This Article effectively highlights the direct effects of GST on the hotel and tobacco industries, and provides deeper analysis which enhance its clarity and depth.
Saranyasanthanam.s Rating: 10/10 😊
2025-01-31
The paper highlighted the background of the taxation system, in tamilnadu. The GST concept along with significant working, the impact of GST is well defined in thus article.
Suruthi Rating: 10/10 😊
2025-01-31
This article shows how goods and services tax make positive impact on luxurious act l. IT was amazing article I ever seen. Very easy to understand.
Indhukavaskar Rating: 10/10 😊
2025-01-31
This is very rare area to make research. Because no one make research local tax areas. But Im suprisingly see this article. Thanks to the author
Vigneshwaran C Rating: 10/10 😊
2025-01-31
Overall, GST has been a significant tax reform in India, aiming to create a unified market and simplify tax compliance. However, its implementation has faced challenges, and ongoing efforts are being

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