TY - JOUR AU - K Rahmath Nisha AU - K Mohamed Jasim AU - A Keerthika PY - 2017/09/30 Y2 - 2024/03/29 TI - Goods and Services Tax (GST) and its Impacts on Hotel Industry in South Tamilnadu JF - Shanlax International Journal of Economics JA - economics VL - 5 IS - 4 SE - Article DO - UR - https://www.shanlaxjournals.in/journals/index.php/economics/article/view/732 AB - GST (Goods and Service Tax) is a non-discriminatory tax, and its effect will be seen across verticals. In this article, we will look at the effects of the new tax on the Hotel industry. Before the implementation of GST hotel Industry has paid lot of Indirect taxes such as VAT, Luxury Tax, Service Tax, service charges etc. After GST came into effect all these taxes ceased to exist. It has both positive and negative impact on hotel industry. This paper is designed to provide an overview of positive and Negative impact of GST implementation in Hotels in South Tamil Nadu. Among 300 Hotels and Restaurants in South Tamil Nadu a random sampling of 256 has been selected. The analysis has been done using SPSS and Warp PLS5.0. A proposed research model was developed and the appropriate factors and variables were identified such as Administrative Ease, Clarity for consumers, Time savings and improved Quality, Technological Burden, Possibility of Increased cost and Competition. ER -