📄 Abstract
The hotel, travel, and tourism industries occupy an important place in the economic structure of India since they effectively contribute to national income, provide opportunities for employment, and ensure the growth of foreign tourist arrivals. With the implementation of GST, a sea change has occurred in the taxation process of this industry. To understand the depth of such changes, this study looks at the impact of GST on hotels, travel agents, and other related tourism services in the country. The study exclusively relies on secondary information obtained from government reports, published articles, and industry-based data sources. The review describes how GST replaced several previous taxes to establish a clearer and more transparent tax system. For many sectors, it has also increased operational costs, mainly because of revised tax slabs and compliance responsibilities. In conclusion, the given paper provides a balanced perspective on how GST has affected the operations, pricing, and overall growth of India's tourism and hospitality industry.
🏷️ Keywords
📚 How to Cite:
Ms. V. Kavya, Dr. G. Ramesh , IMPACT OF GST ON HOTEL, TRAVEL AND TOURISM INDUSTRY , Volume 13 , Issue 12, December 2025, EPRA International Journal of Economic and Business Review(JEBR) , Pages: 80 - 85 , DOI: https://doi.org/10.36713/epra25472