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

How to Cite?: Hariharan K, "The Impact of GST in Tamilnadu: A Study on Tamilnadu Tax on Luxuries Act - 1981", Volume 14 Issue 1, January 2025, International Journal of Science and Research (IJSR), Pages: 1241-1244, https://www.ijsr.net/getabstract.php?paperid=SR25129112123, DOI: https://dx.doi.org/10.21275/SR25129112123