This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)
Aditya Prasad Sahoo , Dr. Yajnya Dutta Nayak
Three decades later, indirect taxation modifications took place in India on 1 July 2017. Goods and service tax is a uniform indirect tax to be applied across the country for the purpose of a "one nation – one tax." This study seeks to show the effect on the Indian hospitality industry of the goods and services tax. The Indian market is integrated with the introduction of GST and the company costs will be lowered in the foreseeable future. The hotel industry was in burden with multiple taxes on amount charged for different services. Previously, additional charges were charged for different activities in hotel industry in India. But now in GST, single tax charged with clearly stated slab rates for various services. Slab rate increases with increase in number of services charged i.e., for basic services rates are less and luxurious services are under high GST slab rate. Here we try to explain the impact of GST system on hoteliers of Bhubaneswar city. For this purpose, researcher collected samples from 15 hotels of the city. This paper is aimed at assessing the observation and experience of hotel owners after GST in interacting with consumers.
PhD Research Scholar, KSOM, KIIT University, Bhubaneswar, Odisha, India, (firstname.lastname@example.org)
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