Tourism in Garhwal Under the Goods and Services Tax: A Study from Mussoorie

Ms. kiran badoni; Mr. ajay daimari

doi:https://doi.org/10.17492/jpi.vision.v12i1.1212503

Submit Manuscript Login / Register Subscribe

Home Page

Editorial Board Members

Mission, Aims & Scope

Current Issue

Tourism in Garhwal Under the Goods and Services Tax: A Study from Mussoorie

kiran badoni, ajay daimari

https://doi.org/10.17492/jpi.vision.v12i1.1212503

Article has been added to the cart.View Cart (0)

Author Details ( * ) denotes Corresponding author

1. * kiran badoni, research scholar, economics, central university of karnataka, Gulburga, Karnataka, India (badonikiran2020@gmail.com)

2. ajay daimari, Research Scholar, Business Studies, Central University of Karnataka , Gulburga, Karnataka, India (ajaydaimari11@gmail.com)

This paper measures the impact of the Goods and Services Tax (GST) on the tourism industry. The study analyses various travel subsectors in terms of GST rates, their effects, and GST’s role in shaping tourist behaviour, such as spending patterns and the choice of services. Mussoorie was selected through convenience sampling due to its year-round tourism. Data from ten 5-star hotels and 60 tourists (30 male, 30 female) were collected via interviews, bills, and secondary sources. Data analysis was facilitated through the use of descriptive statistics and content analysis. The findings indicate that GST streamlined tax structures, reduced evasion, and facilitated travel, though it posed compliance challenges due to the seasonality of tourism. The study highlights GST’s positive impact on tax simplification, compliance, and transparency. Challenges persist for luxury hotels and smaller enterprises, emphasising the importance of Input Tax Credit (ITC) in reducing the tax burden and formalising unorganised players. Consumer perceptions, particularly among specific age groups, provide insights for refining tax reform communication and implementation strategies

Keywords

Goods and Services Tax; Hotel industry; Mussoorie; Tourism industry; Tourists; Uttarakhand

Baliyan, M. & Rathi, P. (2018). Impact of GST on different sectors of the Indian economy. International Journal of Innovative Research and Advanced Studies, 5(3), 241–243.
Kaur, A. (2018). A research paper on the impact of GST on the Indian economy. International Journal of Advance Research in Science and Engineering, 7(4), 534–539.
Khurana, A. & Sharma, A. (2016). Goods and services tax in India: A positive reform for the indirect tax system. International Journal of Advanced Research, 4(3), 500–505.
Renuka, R. (2018). Impact of GST on the tourism and hospitality sector. International Journal of Recent Scientific Research, 9(10), 29288–29291.
Saxena, R. K. & Payal, P. (2018). Impact of GST on the tourism industry. Professional Panorama, 12(7), 25–34.
Sharma, P. & Nayak, J. K. (2019). Understanding memorable tourism experiences as the determinants of tourists’ behaviour. International Journal of Tourism Research, 21(4), 504–518.