Impact Of GST In The Tourism Sector

Anooj N Bargat, (B.A. L.L.B.), Maharashtra National Law University, Nagpur

ABSTRACT

Goods and Services Tax (GST) was introduced in India in July 2017 to replace the complex and cascading tax structure of the pre-GST era. The implementation of GST has had a significant impact on all sectors of the economy, including the tourism sector. The tourism industry is one of the major contributors to the Indian economy, and the impact of GST on this sector has been both positive and negative.

The GST Council has taken various measures to address the concerns of the tourism sector, including the reduction of GST rates for hotels and other tourism-related services. The Council has also introduced a refund mechanism for foreign tourists, which has helped in promoting tourism in India.

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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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