After three decades, reforms in indirect tax system reflected on 01st July, 2017 in India. Goods and Service tax is a single indirect tax, with the aim of One Nation - One Tax and is applicable in whole country. The present research work attempts to highlight the impact of goods and service tax on Indian Hospitality industry. The hotel industry was in burden with multiple taxes on amount charged for different services. Additional charges on various activities of hotels were charged previously. But now in GST, single tax is levied with clearly stated slab rates for various services. Slab rate increases with increase in amount of services charged. For basic services rates are lesser and luxury services are under high GST slab rate. Here we try to explain the impact of GST system on hoteliers of Begusarai district. The present study is based on both Primary and secondary data. For this purpose, researcher collected samples from 50 hotels of the city by using structured scheduled interview method. Secondary data was collected from books, magazines and from websites. This study aims to evaluate the customer stimuli and cost implication after the implementation of GST. The study concluded that GST in hotel industry will attract more customers to consume hotel service and also enhances revenues to the government.
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Keywords: Indirect Tax, Hospitality Industry, GST, Hotel Service, Luxury Services.
