Goods & Services tax is an indirect tax which has replaced many indirect taxes in India. Tourism represents the world’s third largest export avenue in terms of global earnings after fuel and chemicals. The tourism industry contributes nearly USD 136 billion to India’s GDP and is expected further grow to USD 280.5 billion by 2026. The objective of my study is to understand the impact of GST on tourism sector. The paper aims to address to examine the impact of GST on Tourism industry in India. The study adopted only secondary source of data collections and the study area was GST and its impacts on tourism industry in India. This study delves into the transformative economic landscape of India, a burgeoning tourism hub, following the implementation of the Goods and Services Tax (GST).
Dr. G. Divisha (Wed,) studied this question.